USA - Proposed Bill to Simplify Sales Tax

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Following on from the Supreme Court decision on South Dakota vs. Wayfair, and the resulting state legislation a bi-partisan bill, the “Online Sales Simplicity and Small Business Relief Act”, has been introduced in the US Congress.

The bill includes three main provisions:

- A State may not impose a sales tax collection duty on a remote seller for any sale that occurred prior to 21 June 2018

- A State may impose a sales tax collection duty on a remote seller only for a sale that occurs after 1 January 2019

- In the case of a sale made by a small business remote seller, no State may impose a sales tax collection duty on any person other than the purchaser if the sale is made on or after 21 June 2018

For the purpose of the third provision, the term "small business remote seller" means a remote seller with gross annual receipts in the United States during the preceding calendar year in an amount that is not more than US$10 million.

We will keep you posted with developments.

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