January 2026: 200 transactions per annum remote seller sales tax registration threshold end Illinois Governor JB Pritzker is completing legislation that withdraws one of the two thresholds for out-of-state / foreign or remote sellers to trigger state sales tax collection obligations. From 1 January 2026,
Washington state expands Sales Tax to digital Services from 1 October 2025 Washington State’s recently enacted Senate Bill 5814, signed into law on 20 May 2025, expands the range of digital service subject to 6.5% Sales Tax (further local taxes may be due), changes the
Over 30 states impose sales tax on digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities,
1 July 2025 – only $100,000 sales threshold test remote sellers or marketplaces The US state of Utah is to withdraw the 200 transactions threshold for the obligation by out-of-state (non-resident) sellers and facilitating marketplaces. This means the threshold will now only be the $100,000
New Jersey Considers Changes to Sales Tax Economic Nexus Rules Remote or out-of-state e-commerce sellers may have to register with Department of Revenue only if sales about US$100,000 The New Jersey Legislature is deliberating Senate Bill 3604, a proposal to simplify the state’s sales tax
Governing body of Streamlined Sales and Use Tax calls out 3 states The Streamlined Sales Tax Governing Board (SST) found Georgia, Nebraska, and Ohio non-compliant with the Streamlined Sales and Use Tax Agreement (SSUTA) during its 2024 Annual State Compliance Review. Georgia was flagged for
Marketplace facilitators must switch to purchaser-based sales tax calculation Tennessee has changed from 1 July the basis under which marketplace facilitators must calculate sales tax. Previously, this was based on the customer’s shipping address. From July, it is now the customer or purchaser’s location. Following
Aug 2024 direct deductions on B2C transactions The Somali Ministry of Finance has imposed a type of Sales Tax split payments from 18th August 2024. The Somali Sales Tax rate is 5%. Previously, tax collecting businesses reported Sales Tax takings in a periodic return. However,
Harmonise sales tax rate rules for sellers shipping goods from outside Illinois The Illinois Governor has signed into January 2025 law changes to the sales tax sourcing regime for out-of-state sellers. This will make it fairer by using the same tax base for local and
District of Columbia raises sales tax rate from 6% to 7% by Oct 2026 Washington District of Columbia has proposed a two-stage rise in its current 6% sales tax rate as follows: 1 Oct 2025 – rise to 6.5% 1 Oct 2026 – rise to
