July 2020 - ClarusPartners

Kentucky Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Alabama Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$250,000

Measurement Date:

Calendar year

Includable Transactions:

Retail Sales

Marketplace Facilitator Law:

Yes

Arizona Sales Tax Guide

Effective Date of Current Standard:

October 1, 2019

Threshold:

$100,000

Measurement Date:

Previous or current calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Arkansas Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator Law:

Yes

California Sales Tax Guide

Effective Date of Current Standard:

April 1, 2019

Threshold:

$500,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Colorado Sales Tax Guide

Effective Date of Current Standard:

June 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Connecticut Sales Tax Guide

Effective Date of Current Standard:

October 1, 2019

Threshold:

$100,000 and 200 transactions

Measurement Date:

12 months ending 9/30

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Georgia Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales (taxable & exempt)

Marketplace Facilitator Law:

No

Hawaii Sales Tax Guide

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Idaho Sales Tax Guide

Effective Date of Current Standard:

June 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Illinois Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Indiana Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Iowa Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Louisiana Sales Tax Guide

Effective Date of Current Standard:

July 1, 2020

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

No

Maine Sales Tax Guide

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Maryland Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Massachusetts Sales Tax Guide

Effective Date of Current Standard:

October 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Michigan Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Minnesota Sales Tax Guide

Effective Date of Current Standard:

September 30, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Mississippi Sales Tax Guide

Effective Date of Current Standard:

September 1, 2018

Threshold:

$250,000

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

No

Nebraska Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Nevada Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

New Jersey Sales Tax Guide

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

New Mexico Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator Law:

Yes

New York Sales Tax Guide

Effective Date of Current Standard:

July 21, 2018

Threshold:

$500,000 and 100 transactions

Measurement Date:

Previous 4 sales tax quarters

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

North Carolina Sales Tax Guide

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Ohio Sales Tax Guide

Effective Date of Current Standard:

August 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Pennsylvania Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Rhode Island Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

South Carolina Sales Tax Guide

South Carolina

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Sales Tax Guide

South Dakota Sales Tax Guide

Effective Date of Current Standard:

November 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Tennessee Sales Tax Guide

Effective Date of Current Standard:

July 31, 2019

Threshold:

$500,000

* ($100,000 – beginning October 1, 2020)

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

No

Texas Sales Tax Guide

Effective Date of Current Standard:

October 1, 2019

Threshold:

$500,000

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Utah Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Vermont Sales Tax Guide

Effective Date of Current Standard:

July 1, 2018

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Virginia Sales Tax Guide

Effective Date of Current Standard:

July 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Washington Sales Tax Guide

Effective Date of Current Standard:

October 1, 2018

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Washington DC Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

Yes

Wyoming Sales Tax Guide

Effective Date of Current Standard:

February 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Alaska Sales Tax Guide

Alaska does not have a statewide sales and use tax.

Alaska cities do collect sales tax. (See arsstc.org)

Threshold:

$100,000 or 200 transactions

Measurement Date:

Previous 12 months

Includable Transactions:

Retail sales

Marketplace Facilitator Law:

No

Oklahoma Sales Tax Guide

Effective Date of Current Standard:

November 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator Law:

Yes

West Virginia Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000 or 200 transactions

Measurement Date:

Calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Florida Sales Tax Guide

Effective Date of Current Standard:

July 1, 2021

Threshold:

$100,000

Measurement Date:

Previous calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator Law:

Yes

Wisconsin Sales Tax Guide

Effective Date of Current Standard:

February 18, 2021

Threshold:

$100,000

Measurement Date:

Previous or current calendar year

Includable Transactions:

Gross sales

Marketplace Facilitator Law:

Yes

Kansas Sales Tax Guide

The state of Kansas has not yet passed an economic nexus standard. Currently, only a physical presence in the state will create nexus. (The Kansas Department of revenue issued a ruling asserting economic nexus, however the Kansas AG determined that the KDOR did not have the authority to impose economic nexus.)

North Dakota Sales Tax Guide

Effective Date of Current Standard:

January 1, 2019

Threshold:

$100,000

Measurement Date:

Calendar year

Includable Transactions:

Taxable sales

Marketplace Facilitator:

Yes

Oregon Sales Tax Guide

Oregon does not have a statewide sales and use tax.

Montana Sales Tax Guide

Montana does not have a statewide sales and use tax.

New Hampshire Sales Tax Guide

New Hampshire does not have a statewide sales and use tax.

Delaware Sales Tax Guide

Delaware does not have a statewide sales and use tax.

Missouri Sales Tax Guide

The state of Missouri has not yet passed an economic nexus standard. Currently, only a physical presence in the state will create nexus.

Monthly Archives: July 2020

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