October 2021 - ClarusPartners

Missouri Sales Tax Guide

Effective Date of Current Standard:

January 1, 2023

Threshold:

$100,000

Measurement Date:

Previous 4 calendar quarters

Includable Transactions:

Taxable Sales

Marketplace Facilitator Law:

Yes

Kansas Sales Tax Guide

Effective Date of Current Standard:

July 1, 2021

Threshold:

$100,000

Measurement Date:

Previous or current calendar year

Includable Transactions:

Gross Sales (Remote Sellers) Taxable Sales (Marketplace Facilitators)

Marketplace Facilitator Law:

Yes

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 Law:

Yes

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

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.

Monthly Archives: October 2021

Sales and Use Tax Refund Claims and a New TN Rule

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Monthly Archives: October 2021

Sales and Use Tax Refund Claims and a New TN Rule

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