VATLive > Blog > US Sales Tax > US New York implements Wayfair Sales Tax rule

US New York implements Wayfair Sales Tax rule

  • Jan 16, 2019 | Richard Asquith

US New York implements Sales Tax Wayfair

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. This follows the US Supreme Court ruling on South Dakota vs Wayfair, which imposed a new, economic nexus test on sellers from outside the state, including international sellers. This changed the old test which has required a physical presence.

New York has set a threshold on such sellers’ liability to start charging Sales Tax as:

“A person is presumed to be regularly or systematically soliciting business in the state if, for the immediately preceding four sales tax quarters:

  • the cumulative total of the person's gross receipts from sales of tangible personal property delivered into the state exceeded $300,000, and
  • such person made more than 100 sales of tangible personal property delivered in the state.

Therefore, a business that has no physical presence in New York State but meets the requirements outlined above must register as a New York State vendor. Such business is required to register as a vendor immediately if it has not already done so.”

The New York sales tax quarters are March 1 to May 31, June 1 to Aug 31, Sept 1 to Nov 30, and Dec. 1 to Feb 28 or 29.

No effective date is mentioned in the guidance, and it is therefore presumed to be effective immediately.

For more content like this visit: 
Selling into the USA knowledge hub


Latest American news

Total results : 4
avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat,avalara:content-tags/location/world/north-america/united-states,avalara:content-tags/primary-blog-tags/vatlive/location/north-america/united-states

Romania Form 394 - Avalara

avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat,avalara:content-tags/location/world/north-america/united-states,avalara:content-tags/primary-blog-tags/vatlive/location/north-america/united-states

Romanian Intrastat - Avalara

avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat,avalara:content-tags/location/world/north-america/united-states,avalara:content-tags/primary-blog-tags/vatlive/location/north-america/united-states

Romanian EC Sales Lists (ESL) - Avalara

avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat,avalara:content-tags/location/world/north-america/united-states,avalara:content-tags/primary-blog-tags/vatlive/location/north-america/united-states

Romanian VAT Returns - Avalara


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
VATlive newsletter