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US Sales Tax

US Arizona enacts remote seller tax and marketplace collections

Arizona is set to impose tax obligations on out-of-state sellers, plus marketplace facilitator collections duties. The new rules come into place 1 October 2019....Continued

US New York implements Wayfair Sales Tax rule

The New York state tax department published on 15 January 2019 guidance on the immediate requirements for out-of-state sellers to register and charge Sales Tax. ...Continued

US, Mexico & Canada e-commerce sales tax & duty thresholds

As part of the NAFTA renegotiation completed on 1 Oct 2018, the US has secured a rise in the duty-free threshold for e-commerce sales from US marketplaces to consumers in Mexico and Canada. The new NA...Continued

US Congress bill to curb out-of-state Sales Tax Jan 2019

US legislators in Congress are to consider two bills providing for a consistent imposition of the ‘economic nexus’ Sales Tax test, including a $10million annual sales threshold. This follows the Supre...Continued

US Wayfair e-commerce ruling hits non-US retailers

On 21 June 2018, the US Supreme Court introduced a new ‘economic nexus’ test to determine if out-of-state online retailers are responsible for charging Sales Tax – South Dakota vs Wayfair, Inc (2018)....Continued

US Supreme Court out-of-state e-commerce Sales Tax

The US Supreme Court has ruled in the South Dakota v Wafair Inc case that out-of-state retailers must charge and remit the Sales Tax of their consumer’s home state. This overturns the 1992 Quill Corp ...Continued

US Supreme Court hearings $13bn e-commerce Sales Tax

The US Supreme Court has started hearing arguments on the transformational South Dakota v Wayfair Inc decision to levy Sales Tax on out-of-state e-commerce merchants.  At stake is an estimated $13.4 b...Continued

US Supreme Court considers $13bn e-commerce Sales Taxes

The US Supreme Court confirmed 12 Jan 2018 that it will review a case that could result in an extra $13 billion Sales Taxes being charged on e-commerce goods sales. The decision to hear the South D...Continued

US Amazon to collect Sales Tax for Sellers in Washington

Amazon will start collecting Sales Tax on behalf of its marketplace sellers in Washington state from 1 January 2018. Amazon already collects Sales Tax on its own sales, which account for approximatel...Continued

US marketplace sales tax amnesty extension

The sales tax amnesty for online Sellers in the US has been extended to 1 November 2017. Open to online marketplace sellers, the original 17th August – 17th October amnesty programme will forgive b...Continued