What’s new in sales tax for April?
There’s always something changing in the world of tax, especially sales tax. Here’s a review of...
Updated: July 2023
Economic nexus laws by state change periodically and continue to be updated, so be sure to reference the effective date for each of the states listed below.
10/1/18
$ 250,000.00
N/A
Gross
Ala. Admin. Code § 810-6-2-.90.03; Newegg, Inc. v. Alabama Department of Revenue, Ala. Tax Tribunal, Dkt. No. S. 16-613- JP, 06/14/2018
Marketplace Facilitator Laws
1/1/2019
$ 250,000.00
1/1/20
$ 100,000.00
200
Gross
Marketplace Facilitator Laws
2020- Varies by city
$ 100,000.00
9/30/2019
$ 100,000.00
N/A
Gross
Ariz. Rev. Stat. Ann. § 42-5043(A)(1)
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
7/1/2019
$ 100,000.00
200
Aggregate
Ark. Code Ann. § 26-52-111(a)
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
4/1/2019
$ 500,000.00
N/A
Taxable
Cal. Rev. & Tax. Cd. § 6203(c)(4)
Marketplace Facilitator Laws
10/1/2019
$ 500,000.00
6/1/19
$ 100,000.00
N/A
Taxable
Colo. Rev. Stat. § 39-21-112(3.5); Colo. Code Regs. § 39-21-112(3.5)
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
12/1/18
$100,000.00*
200*
Gross
Conn. Gen. Stat. § 12-407(a)(12)(G); Conn. Gen. Stat. § 12-407(a)(15)(A); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
12/1/2018
$ 250,000.00
1/1/2019
$ 100,000.00
200
Gross
D.C. Code Ann. § 47-2001(w); Dist. of Columbia Revenue Notice No. 2019-02, 01/02/2019
Marketplace Facilitator Laws
4/1/2019
$ 100,000.00
7/1/21
$100,000.00
N/A
Taxable
Fla. Stat. § 212.0596 ; Fla. Stat. § 212.05965
1/1/2019
$100,000.00
200
Gross
Ga. Code Ann. § 48-8-30(c.2)(2); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
4/1/2020
$ 100,000.00
7/1/18
$ 100,000.00
200
Gross
L. 2018 41 § 1; L. 2018 41 § 3; Hawaii Dept. of Taxation Announcements No. 2018-10, , 06/27/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
Marketplace Facilitator Laws
1/1/2020
$ 100,000.00
6/1/2019
$ 100,000.00
N/A
Gross
Idaho Code § 63-3611(3)(h) ; Idaho Code § 63-3620E(1) ; Online Sellers - New Law Requirements, Idaho STC, 05/01/2019; News Release, Idaho STC, 06/28/2018; News
Release, Idaho STC, 08/15/2018
Marketplace Facilitator Laws
6/1/2019
$ 100,000.00
10/1/18
$ 100,000.00
200
Taxable
ILCS Chapter 35 § 105/2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
Marketplace Facilitator Laws
1/1/2020
$ 100,000.00
10/1/18
$ 100,000.00
200
Gross
Ind. Code § 6-2.5-2-1(c); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
1/1/2019
$ 100,000.00
1/1/2019
$ 100,000.00
N/A
Gross
Iowa Code § 423.1(48)(2); Iowa Code § 423.14A(2); Iowa Code § 423.14A(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); Information on South Dakota v. Wayfair, Iowa Dept. of Rev., 06/25/2018
Marketplace Facilitator Laws
1/1/2019
$ 100,000.00
10/1/2019
$ 100,000.00
N/A
Gross
Kansas Revenue Department Public Notice No. 19-04, 08/01/2019; Kansas Department of Revenue, 2019 Legislative Changes & Enactments, 07/01/2019
Marketplace Facilitator Laws
7/1/21
$ 100,000.00
7/1/18
$ 100,000.00
200
Gross
Ky. Rev. Stat. Ann. § 139.340(2)(g); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
1/1/19
$ 100,000.00
200
Gross
La. Rev. Stat. Ann. § 47:301(4)(m); La. Rev. Stat. Ann. § 47:302; Historical Notes to La. Rev. Stat. Ann. § 47:301; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); News Release, Louisiana Department of Revenue Statement on Supreme Court's Wayfair Decision, 06/21/2018
Marketplace Facilitator Laws
7/1/2020
$ 100,000.00
10/1/17
$100,000.00
N/A
Gross
Mass. Regs. Code 830 CMR 64H.1.7; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017) ; Statement on South Dakota v. Wayfair, Inc., Mass. Dept. of Rev., 06/22/2018
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
7/1/18
$ 100,000.00
N/A
Gross
Me. Rev. Stat. Ann. 36 § 1951-B(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
10/1/2018
$ 100,000.00
200
Gross
Md. Regs. Code § 03.06.01.33(B)(5); Maryland Sales & Use Tax Alert, Maryland Comptroller's Office, 07/01/2018; Sales Tax Alert, Maryland Comptroller's Office, 09/14/2018
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
10/1/17
$100,000.00
N/A
Gross
Mass. Regs. Code 830 CMR 64H.1.7; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017) ; Statement on South Dakota v. Wayfair, Inc., Mass. Dept. of Rev., 06/22/2018
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
10/1/2018
$100,000.00
200
Gross
Notice to Remote Sllers Regarding Sales Tax and South Dakota v Wayfair, Mich. Dept. Treas., 08/01/2018; State Treasurer: Sales Tax to be Collected from Out-of-State Online Retailers, New State Rule Begins for Sales After Sept. 30, Mich. Dept. Treas., 08/13/2018; Remote Sales Tax Collection in Michigan as a result of South Dakota v. Wayfair, Mich. Dept. Treas., 08/13/2018; Michigan Revenue Administrative Bulletin No. 2018-16, , 08/01/2018
Marketplace Facilitator Laws
1/1/2020
$ 100,000.00
10/1/18
$ 100,000.00
200
Taxable
Minn. Stat. § 297A.66, Subd. 4b(a); Minn. Stat. § 297A.66, Subd. 2(b); Marketplace Providers and Online Retailers, Minn. Dept. Rev., 12/21/2017
Marketplace Facilitator Laws
10/1/2018
$ 100,000.00
9/1/18
$ 250,000.00
N/A
Gross
Miss. Administrative Code § 35.IV.3.09(100); Miss. Administrative Code § 35.IV.3.09(101);Miss. Administrative Code § 35.IV.3.09(103); Supreme Court Ruling, Wayfair, Miss. Dept. Rev., 06/21/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
Marketplace Facilitator Laws
7/1/2020
$ 250,000.00
1/1/23
$ 100,000
N/A
Gross
Marketplace Facilitator Laws
1/1/2023
$ 100,000
1/1/2019
$ 100,000.00
200
Gross
Statement from the Nebraska Department of Revenue Regarding the South Dakota v. Wayfair United States Supreme Court Decision, Neb. Dept. of Revenue, 07/27/2018; South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers: Frequently Asked Questions, Neb. Dept. of Revenue, 07/27/2018.
Marketplace Facilitator Laws
4/1/2019
$ 100,000.00
10/1/2018
$ 100,000.00
200
Taxable
South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).; Nev. Admin. Code § 372.856
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
11/1/2018
$ 100,000.00
200
Gross
Notice: Sales and Use Tax Information for Remote Sellers-Effective October 1, 2018, 08/14/2018.
Marketplace Facilitator Laws
11/1/2018
$ 100,000.00
7/1/2019
$ 100,000.00
N/A
Gross
NMSA 1978 § 7-9-3.3
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
6/21/2018
$ 500,000.00*
100*
Gross
N.Y. Tax Law § 1101(b)(8)(iv); NYCRR 20 § 526.10(a)(4); New York Special Tax Department Notice No. N-19-1, 01/01/2019
Marketplace Facilitator Laws
6/1/2019
$ 500,000.00
11/1/18
$ 100,000.00
200
Gross
N.C. Gen.Stat. § 105-164.8, Directive SD-18-6
Marketplace Facilitator Laws
2/1/2020
$ 100,000.00
1/1/2019
$ 100,000.00
N/A
Gross
N.D. Cent. Code § 57-39.2-02.2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
8/1/2019
$ 100,000.00
200
Gross
Ohio Rev. Code Ann. § 5741.01(I)(2)(g)
Marketplace Facilitator Laws
8/1/2019
$ 100,000.00
7/1/2018
$ 100,000.00
N/A
Aggregate
Okla. Stat. 68 §1392; Okla. Stat. 68 §1391; Okla. Stat. 68 §1393
Marketplace Facilitator Laws
7/1/2018
$ 10,000.00
7/1/19
$ 100,000.00
N/A
Gross
Pa. Stat. Ann. 72 § 7201(m); Pa. Stat. Ann. 72 § 7213.1; Pa. Stat. Ann. 72 § 7213.2; Pa. Stat. Ann. 72 § 7213.3; Pa. Stat.
Ann. 72 § 7213.4; No. 2018-01, 01/26/2018
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
7/7/19
$ 100,000.00
200
Gross
R.I. Gen. Laws § 44-18.2-3(A); R.I. Gen. Laws § 44-18.2-1; Notice: Non-Collecting Retailer Attestation, R.I. Div. of Taxation, Notice 2017-08, 08/04/2017; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
11/1/2018
$ 100,000.00
N/A
Gross
S.C. Code Ann. § 12-36-80; S.C. Code Ann. § 12-36-2691; South Carolina Revenue Ruling No. 18-14, , 09/18/2018; South Carolina Revenue Ruling No. 14-4, 09/10/2014
Marketplace Facilitator Laws
4/26/2019
$ 100,000.00
6/21/17
$ 100,000.00
N/A
Gross
South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Marketplace Facilitator Laws
3/1/2019
$ 100,000.00
10/1/2019
$ 100,000
N/A
Gross
Tenn. Comp. R. & Regs. § 1320-05-01-.129(2); American Catalog Mailers Association and Net Choice v. Tenn. Dept. of Rev., Tenn. Chancery Ct., Dkt. No. 17-307-IV, 04/102017; L. 2017 Chapter 452 § 2
Marketplace Facilitator Laws
10/1/2020
$ 100,000.00
10/1/2019
$ 500,000.00
N/A
Gross
N/A
Marketplace Facilitator Laws
10/1/2019
$ 500,000.00
1/1/2019
$ 100,000.00
200
Gross
Utah Code Ann. § 59-12-107(2)(c)
Marketplace Facilitator Laws
10/1/2019
$ 100,000.00
7/1/18
$ 100,000.00
200
Gross
Out-Of-State Vendor Provisions,06/27/2018; Vermont VTax Connect Newsletter, Quarter 4, 2015, 11/05/2015; Statement of Vermont Department of Taxes on Vermont Click-Through Nexus Law, 08/01/2015; Vt. Stat. Ann. 32 § 9701(9)(F); Vt. Stat. Ann. 32 § 9701(9)(G); Vt. Stat. Ann. 32 § 9712
Marketplace Facilitator Laws
6/1/2019
$ 100,000.00
7/1/2019
$ 100,000.00
200
Gross
Va. Code Ann. § 58.1-612; Va. Code Ann. § 58.1-612.1
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
10/1/18
$ 100,000.00
N/A
Gross
Wash. Admin. Code § 458-20-221(2)(b)(ii)
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
1/1/2019
$ 100,000.00
200
Gross
West Virginia Administrative Notice No. 2018-18, 10/01/2018
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
10/1/2018
$ 100,000.00
N/A
Gross
Release, Wisconsin Dept. Rev., 07/05/2018
Marketplace Facilitator Laws
1/1/20
$ 100,000.00
2/1/2019
$ 100,000.00
200* (As of July 1, 2024, the transaction threshold will go away)
Gross
Wyo. Stat. § 39-15-501
Marketplace Facilitator Laws
7/1/2019
$ 100,000.00
There’s always something changing in the world of tax, especially sales tax. Here’s a review of...