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US Virginia enacts Wayfair out-of-state Sales Tax

  • Apr 19, 2019 | Richard Asquith

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

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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