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US Maryland sales tax on foreign digital services

The US state of Maryland has imposed its sales tax on a wide range of digital services (‘digital products’ or ‘digital code’) from 14 March 2021. This includes non-resident providers and marketplaces ...Continued

US Pennsylvania offers foreign sellers sales tax amnesty

The US state of Pennsylvania is offering a sales tax amnesty to non-resident sellers which hold stock in the state. This is based on the physical nexus test, triggering local taxing obligations if a ...Continued

US Wisconsin scraps sales tax threshold for foreign sellers

Foreign sellers of goods to Wisconsin consumers will now have to immediately register for sales tax to charge local online shoppers. The state withdrew the annual sales registration threshold of $100,...Continued

US Texas updates foreign sales tax obligations

Texas has provided new guidance on the sales tax obligations for foreign sellers and marketplaces. Texas introduced foreign sales tax requirements, based on the economic nexus rule from 1 October 2019...Continued

US Colorado joins digital services sales tax rush

Colorado is scheduled to introduce its 2.9% sales tax on provisions of downloads and streaming video, TV, music, gaming, app’s and similar media from 30 January 2021. This would require providers to r...Continued

US sales tax - states are rushing to tax remote sellers

Two years on from the landmark Wayfair tax ruling, the US states are looking to extend the tax net further on foreign, or 'remote' sellers....Continued

US Colorado clarifies marketplace sales tax liabilities

The US state of Colorado has clarified the marketplace liabilities to collect state sales tax where they are facilitating sales of their third-party sellers. The new rules are applicable from October ...Continued

US sales tax - understand your nexus from consumer use tax

For remote businesses selling into the US, there is a whole new ecosystem of tax principles and terminology to learn which will have only limited resemblances to the VAT or GST you will be familiar wi...Continued

US North Carolina marketplace sales tax obligations Feb 2020

North Carolina becomes the latest state to impose sales tax collections obligations on marketplaces. The requires marketplaces that have ‘facilitated’ sales by their third-party remote sellers to with...Continued

US 2020 sales tax changes foreign sellers & marketplaces

Following the 2018 South Dakota vs Wayfair ruling at the US Supreme Court, most of the 45 US states which impose sales tax have updated their rules to bring in out-of-state (non-resident or foreign) s...Continued