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    The World Post-Wayfair: State Tax Nexus Thresholds

    Navigating the maze of state sales taxes got more complex this year for remote sellers. The June SCOTUS decision in the South Dakota v. Wayfair case opened the door for states to expand their tax base. Many states have updated their nexus policies to take advantage of this economic nexus decision, and more changes are expected.

    State Economic Nexus Threshold  (Based on Prior Year Sales or Transactions) Effective  Date
    Alabama $250,000 in sales (no transaction threshold) 10/1/2018
    Alaska No Sales Tax N/A
    Arizona Analyzing decision
    Arkansas Analyzing decision (considering $100,000 or 200 transactions)
    California Evaluating to consider next steps
    Colorado $100,000 in sales or 200 transactions 12/1/2018
    Connecticut $250,000 in sales AND 200 transactions 12/1/2018
    D.C. Proposed legislation (considering $100,000 or 200 transactions)
    Delaware No Sales Tax N/A
    Florida No official guidance
    Georgia $250,000 in sales or 200 transactions 1/1/2019
    Hawaii $100,000 in sales or 200 transactions 7/1/2018
    Idaho Analyzing decision
    Illinois $100,000 in sales or 200 transactions 10/1/2018
    Indiana $100,000 in sales or 200 transactions 10/1/2018
    Iowa $100,000 in sales or 200 transactions 1/1/2019
    Kansas No official guidance
    Kentucky $100,000 in sales or 200 transactions 10/1/2018
    Louisiana $100,000 in sales or 200 transactions 1/1/2019
    Maine $100,000 in sales or 200 transactions 7/1/2018
    Maryland $100,000 in sales or 200 transactions 10/1/2018
    Massachusetts $500,000 in sales and 100 transactions 10/1/2017
    Michigan $100,000 in sales or 200 transactions 10/1/2018
    Minnesota $100,000 in sales in at least 10 transactions or 100 transactions 10/1/2018
    Mississippi $250,000 in sales 9/1/2018
    Missouri No guidance released
    Montana No Sales Tax N/A
    Nebraska $100,000 in sales or 200 transactions 1/1/2019
    Nevada $100,000 or 200 transactions 10/1/2018
    New Hampshire No Sales Tax N/A
    New Jersey $100,000 in sales or 200 transactions 11/1/2018
    New Mexico No guidance released
    New York $300,000 in sales and 100 transactions currently unenforced
    North Carolina $100,000 in sales or 200 transactions 11/1/2018
    North Dakota $100,000 in sales or 200 transactions 10/1/2018
    Ohio $500,000 in sales 1/1/2018
    Oklahoma $10,000 in sales (no transaction threshold) 7/1/2018
    Oregon No Sales Tax N/A
    Pennsylvania $10,000 in sales (no transaction threshold) 4/1/2018
    Rhode Island $100,000 in sales or 200 transactions 8/17/2017
    South Carolina $100,000 in sales (no transaction threshold) 11/1/2018
    South Dakota $100,000 in sales or 200 transactions 11/1/2018
    Tennessee $500,000 in sales Not available
    Texas Analyzing, no guidance released
    Utah $100,000 in sales or 200 transactions 1/1/2019
    Vermont $100,000 in sales or 200 transactions 7/1/2018
    Virginia No guidance released
    Washington $100,000 in sales or 200 transactions 10/1/2018
    West Virginia $100,000 in sales or 200 transactions 1/1/2019
    Wisconsin $100,000 in sales or 200 transactions 10/1/2018
    Wyoming $100,000 in sales or 200 transactions (voluntary remittance) Not Available

     

    This is for informational purposes only and is current as of 10/11/2018. This information is based on the best available information and is not guaranteed.

    Have questions about your state sales tax strategy? Contact one of Frazier & Deeter’s State & Local Tax Specialists.

    Carlton Huntley, Tax Manager

    404.573.4260

    Carlton.Huntley@frazierdeeter.com

    For informational purposes only

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