Internet Sales Taxes and Remote Sellers

by Chuck August 27, 2018

internet shopperInternet Sales Taxes

The United States Supreme Court ruled in South Dakota v. Wayfair on June 21, 2018, that states can require remote sellers to collect and remit sales tax on items delivered to locations within their state regardless of physical presence.

Remote Sellers

If you sell to a state, but do not have a physical presence in that state, you are now a Remote Seller.  As a remote seller, you will need to check with each state to determine if you are required to register in that state.

Who-What-Where-When-Why

Registration requirements, small business exemptions, effective dates, and other factors all vary by state.  Some states have not published their rulings yet; and other states don’t have plans to implement a ruling in the near future.

The following chart will be updated regularly as new information becomes available.  It is not legal advice, but it is an informative reference with links to the departments of revenues and their publications on the topic.

  STATE $ Gross Receipts
Limit
# Retail Sales
Transactions
EFFECTIVE DATE DOR Links FAQs
Alabama >$250,000 October 1, 2018 AL Info FAQs for AL
Arkansas >$100,000 200 July 1, 2019 AR Info FAQs for AR
Arizona >$200,000 in 2019
>$150,000 in 2020
>$100,000 in 2021 +
October 1, 2019 AZ Info
California >$500,000 April 1, 2019 CA Info FAQ for CA
Colorado >$100,000 December 1, 2018 CO Info
Connecticut $100,000 "and" 200 December 1, 2018
Revised July 1, 2019
CT Info
Delaware
District of Columia >$100,000 "or" >200 January 1, 2019 DC Info
Florida
Georgia >$250,000 in 2019
>$100,000 in 2020
"or" >200 January 1, 2019 GA Info FAQs for GA
Hawaii $100,000 + "or" 200 July 1, 2018 HI Info
Illinois $100,000 + "or" 200 October 1, 2018 IL Info FAQ for IL
Indiana >$100,000 "or" 200 October 1, 2018 IN Info FAQ for IN
Iowa $100,000 January 1, 2019 IA Info
Kansas 0 October 1, 2019 KS Info
Kentucky $100,000 + "or" 200 October 1, 2018 FAQs for KY
Louisiana >$100,000 "or" 200 January 1, 2019 LA Info
Maine >$100,000 "or" 200 July 1, 2018 ME Info
Maryland >$100,000 "or" 200 October 1, 2018 MD Info
Massachusetts >$500,000 "and" 100 October 1, 2017 MA Info FAQs for MA
Michigan >$100,000 "or" 200 October 1, 2018 MI Info FAQs for MI
Minnesota >$100,000
in 10+ transactions
"or" 100 October 1, 2018 MN Info FAQs for MN
Mississippi >$250,000 September 1, 2018 MS Info
Nebraska >$100,000 "or" 200 January 1, 2019 FAQs for NE
New Jersey >$100,000 "and" >200 October 1, 2018 NJ Info
New Mexico > $100,000 July 1, 2019
New York >$300,000 "and" >100 January 1, 2019 NY Info FAQs for NY
North Carolina >$100,000 "or" 200 November 1, 2018 NC Info FAQs for NC
North Dakota $100,000 "or" 200 October 1, 2018 ND Info FAQs for ND
Ohio >$100,000 "or" 200 August 1, 2019 OH Info FAQs for OH
Oklahoma >$10,000
>$100,000 in 2019
July 1, 2018
November 1, 2019
OK Info
Pennsylvania >$100,000 July 1, 2019 PA Info
Rhode Island $100,000 "or" 200 July 1, 2019 RI Info
South Carolina >$100,000 November 1, 2018 SC Info FAQs for SC
South Dakota >$100,000 "or" 200 November 1, 2018 SD Info
Texas $500,000 October 1, 2019 TX Info
Utah >$100,000 "or" >200 January 1, 2019 UT Info
Vermont $100,000 "or" 200 July 1, 2018 VT Info FAQs for VT
Virgina >$100,000 "or" 200 July 1, 2019 VA Info
Washington >$100,000 "and" 200 October 1, 2018 WA Info
West Virginia >$100,000 "or" 200 January 1, 2019 WV Info
Wisconsin >$100,000 "or" 200 October 1, 2018 WI Info
Wyoming >$100,000 "or" 200 February 1, 2019 WY Info

We Have The Tax Rates

Zip2Tax has Sales  and Use Tax Tables that offer a wide range of options to meet your needs.  Online shopping cart integration, ERP system platforms, call centers and invoicing programs. Single state, entire US and/or Canada, monthly subscriptions or one-time downloads…whatever you need.

All ZIP codes in every State included—over 12,000 jurisdictions!

Automate your online shopping cart with sales tax data at the point of sale. A secure sales tax API connects your database to the Zip2Tax constantly updated servers to power your e-commerce site with a real-time data when you need it.

 

Chuck
Chuck


Leave a comment

Comments will be approved before showing up.