Nexus Law Details

Printer-friendly versionPrinter-friendly version
Alabama
The Alabama Department of Revenue said remote retailers with in-state sales of more than $250,000 in gross revenue must register with the Alabama Simplified Sellers Use Tax Program, or SSUT, and begin collecting no later than Oct. 1.
Effective: 1/1/16
Connecticut
Sellers who make $250,000 in gross revenue annually and 200 or more separate transactions in-state are required to register for a Connecticut sales tax permit, collect sales tax on sales that ship to Connecticut, and remit tax to Connecticut.
Effective: 12/1/18
Georgia
Sellers that make $250,000 in gross revenue annually or 200 transactions in-state in the previous or current calendar year are required to register for a Georgia sales tax permit, collect sales tax on sales that ship into Georgia, and remit sales tax to Georgia.
Effective: 1/1/19
Hawaii
Sellers that make $100,000 in gross revenue or 200 separate transactions in-state in the previous or current calendar year are required to register for a Hawaii sales tax permit, collect sales tax on sales that ship into Hawaii, and remit sales tax to Hawaii.
Effective: 7/1/18
Illinois
Sellers that make $100,000 in gross revenue or more than 200 transactions in Illinois in the previous twelve months are required to register for an Illinois sales tax permit, collect sales tax that ship into Illinois, and remit sales tax to Illinois.
Effective: 10/18
Indiana
Sellers that make $100,000 in gross revenue or 200 separate transactions in-state in the previous calendar year are required to register for an Indiana sales tax permit, collect sales tax on sales that ship to Indiana, and remit sales tax to Indiana.
Effective: 7/1/17
Iowa
Sellers that make $100,000 in gross revenue or 200 transactions in-state in the previous or current calendar year are required to register for an Iowa sales tax permit, collect sales tax on sales that ship into Iowa, and remit sales tax to the state.
Effective: 1/1/19
Kentucky
Sellers that make $100,000 in gross revenue or 200 separate transactions in-state in the previous or current calendar year are required to register for a Kentucky sales tax permit, collect sales tax on sales that ship into Kentucky, and remit sales tax to the state.
Effective: 7/1/18
Louisiana
Sellers that make either $100,000 in gross revenue or 200 transactions in Louisiana in the previous or current calendar year are required to register for a Louisiana sales tax on sales that ship into Louisiana, and remit sales tax to the state.
Effective: 6/21/18
Maine
Sellers who make $100,000 in gross revenue or 200 transactions in-state in the previous or current calendar year are required to register for a Maines sales tax permit, collect sales tax on sales shipped to Maine, and remit sales tax to the state.
Effective: 10/1/17
Massachusetts
For each calendar year beginning with 2018, if during the preceding calendar year a seller had in excess of $500,000 in Massachusetts sales from transactions completed over the Internet and made sales resulting in a delivery into Massachusetts in 100 or more transactions, the seller is required to register for a Massachusetts sales tax permit, collect sales tax on sales that ship to Massachusetts, and remit that sales tax to the state.
Effective: 10/1/17
Mississippi
Sellers who exceed $250,000 in the prior twelve months in Mississippi are required to register for a Mississippi sales tax permit, collect sales tax on sales that ship to Mississippi, and remit sales tax to the state.
Effective: 12/1/17
North Dakota
Sellers who exceed $100,000 in sales or 200 separate transactions in-state are required to register for a North Dakota sales tax permit, collect sales tax on sales that ship into North Dakota, and remit sales tax to the state.
Effective: 10/1/18
Ohio
Sellers who exceed $500,000 in sales in0state in the current or preceding calendar year are subject to the Commercial Activity Tax and are required to register for an Ohio sales tax permit, collect sales tax on sales that ship into Ohio, and remit sales tax to the state.
Effective: 1/1/18
Oklahoma
Sellers who exceed $10,000 in sales in Oklahoma in the previous 12 months must either collect and remit sales tax on Oklahoma sales or comply with Oklahoma’s notice and reporting requirements.
Effective: 4/10/18
Pennsylvania
Sellers who exceed $10,000 in the previous 12-month period must make an election by March 1 every year to either collect and remit tax to Pennsylvania or comply with notice and reporting requirements.
Effective: 4/1/18
Rhode Island
Sellers that make $100,000 in sales or exceed 200 separate transactions in-state in a calendar year are required to collect remit tax on sales that ship to Rhode Island or comply with notice and reporting requirements.
Effective: 8/17/17
South Dakota
Sellers that make $100,000 in sales or 200 transactions in-state are required to register for a South Dakota sales tax permit, collect tax on sales that ship into South Dakota, and remit tax to the state.
Effective: 5/1/16
Tennessee
Sellers exceeding $500,000 in sales in-state in the previous 12 months are required to register for a Tennessee sales tax permit, collect sales tax on sales that ship into Tennessee, and remit sales tax to the state.
Effective: 7/1/17
Vermont
Sellers with sales equal to or exceeding $100,000 or 200 separate transactions in-state are required to register for a Vermont sales tax permit, collect sales tax on sales that ship into Vermont, and remit sales tax to the state.
Effective: 7/1/18
Washington
Sellers who make $10,000 in sales in-state must either collect and remit tax on sales that ship into Washington or comply with notice and reporting requirements.
Effective: 1/1/18
Wisconsin
Standards for administering sales tax laws will be developed by rule and will be consistent with the Court’s decision in Wayfair, which approved a small seller exception for sellers who do not have annual sales of products and services into the state of more than $100,000 or 200 or more separate transactions.
Effective: 10/1/18

About ABA

The American Booksellers Association, a national not-for-profit trade organization, works with booksellers and industry partners to ensure the success and profitability of independently owned book retailers, and to assist in expanding the community of the book.

Independent bookstores act as community anchors; they serve a unique role in promoting the open exchange of ideas, enriching the cultural life of communities, and creating economically vibrant neighborhoods.

Contact

 

 

Copyright 2018 American Booksellers Association. BookWeb is a registered trademark of ABA.
Privacy Policy, Cookie Policy