US Congress bill to curb out-of-state Sales Tax Jan 2019Category:

United States

US Congress bill to curb out-of-state Sales Tax Jan 2019

September 19th, 2018

US legislators in Congress are to consider two bills providing for a consistent imposition of the ‘economic nexus’ Sales Tax test, including a $10million annual sales threshold. This follows the Supreme Court South Dakota vs Wayfair, Inc ruling which freed states to oblige out-of-state e-commerce sellers to collect state Sales Tax. Only South Dakota and Maine prohibit …


United States

US Amazon to collect Sales Tax for Sellers in Washington

November 15th, 2017

Amazon will start collecting Sales Tax on behalf of its marketplace sellers in Washington state from 1 January 2018. Amazon already collects Sales Tax on its own sales, which account for approximately half of all trade on its marketplaces. Amazon is headquartered in Seattle, Washington. US Sellers are required to charge and collect and pay …


United States

US marketplace sales tax amnesty extension

October 13th, 2017

The sales tax amnesty for online Sellers in the US has been extended to 1 November 2017. Open to online marketplace sellers, the original 17th August – 17th October amnesty programme will forgive back taxes, interest, and penalties for sellers that haven’t been collecting sales tax in states where they should. The amnesty is available in participating …


United States

US reviews e-commerce Sales Tax

August 2nd, 2017

The US Treasury has said that the administration will shortly revisit Sales Tax on goods sold by out-of-state e-commerce Sellers. At present, Sellers with no physical location in another US state are not required to charge the Sales Tax of the state when the consumer is resident there. Instead, the consumer is obliged to voluntarily self-declare the …


United States

US Border Adjustment Tax

March 13th, 2017

Following the election of President Trump at the end of 2016, a standing Republican proposal for a Border Adjustment Tax (BAT) corporate tax has been gaining momentum. BAT – or more correctly Destination-Based Cash Flow Tax (‘DBCFT’) – would differ significantly from a simple border tariff, which had been proposed during the elections, or a …