US Virginia enacts Wayfair out-of-state Sales Tax

The US state of Virginia has become the latest state to introduce the economic nexus obligation on out-of-state sellers to charge can remit Sales Tax. The new provisions will come into force on 1 July 2019.

This follows the 2018 Supreme Court ruling in South Dakota vs Wayfair, which held that sellers out of a state could be held liable for collecting local state Sales Tax on their sales to consumers.

Virginia, like most states, will impose thresholds for registration and tax collection:

• Annual sales of $100,00 in the states
• At least 200 individual sales transactions