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US Sales Tax

US 1 Oct Super Sales Tax Tuesday

On Tuesday 1 October 2019, the imposition of US sales tax obligations on foreign (‘remote’) sellers and marketplaces goes full throttle. This will include Texas, the country’s second most populous st...Continued

US Ohio imposes sales tax on remote sellers

Ohio today has become the latest US state to impose sales tax obligations on out-of-state retailers. This includes sellers from outside of the US. Ohio will also require facilitating marketplaces to c...Continued

US Wisconsin imposes marketplace sales tax collections

Wisconsin has become the latest US state to require marketplaces to collect sales taxes on transactions by out-of-state retailers on their platforms. The new collections obligations will come into for...Continued

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