US Arkansas remote sellers sales tax Jan 2020
- Americas News
- May 4, 2019 | Richard Asquith
Arkansas is to require out-of-state sellers to collect and charge sales tax on transactions with local consumers. This includes foreign e-retailers.
The new legislation also imposes marketplace collection obligations on online platforms which facilitate remote sellers’ sales. The law covers both tangible property (goods) and digital services.
The new rules come into place on 1 January 2020. The following thresholds must be crossed before the tax obligation starts:
- Sales above $100,000 per annum; or
- 200 sales transactions in the state.
The imposition of taxing obligations on non-resident sellers follows the 2018 South Dakota vs Wayfair ruling in the Supreme Court. This replaced the physical nexus test with a mere economic nexus hurdle.
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February 18, 2019
Wyoming is to require marketplaces to collect out-of-state Sellers’ sales tax from 1 July 2019. This is based on the 2019 South Dakota v Wayfair Supreme Court ruling, imposing ‘economic nexus’ sales tax liabilities on sellers not located in a state for the first time.
January 16, 2019
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.
January 3, 2019
Texas has become the latest US state to implement Sales Tax obligations on out-of-state (non-resident) merchants. This follows the 2018 South Dakota vs Wayfair Supreme Court ruling obliging remote sellers without a presence in a state to charge and remit local Sales Tax.
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