USA - South Dakota vs Wayfair Developments
Following on from the recent landmark US Supreme Court decision in the South Dakota v. Wayfair case a number of states have announced plans that will require remote sellers to collect sales tax even if they do not have a physical presence.
This economic nexus generally follows the standards proposed in the Wayfair Case, that being remote sellers to register and collect sales tax if they make annual sales of more than USD 100,000 or make at least 200 separate sales of taxable products or services. To follow are the latest announcements:
Indiana - Standard, effective from 1 October 2018 pending ratification
Louisiana - Standard, effective from 1 January 2019
Maine - Standard, effective retrospectively from 1 July 2018
Maryland - Standard, effective from 1 October 2018 pending ratification
Michigan - Standard, effective from 1 October 2018
Mississippi - Threshold of USD 250,000 effective from 1 September 2018
North Carolina - Standard, effective from 1 November 2018
Washington - Standard, effective from 1 October 2018
We will of course keep you up to date with developments in other states.