TaxConnex

APRIL 4, 2024

A matter of numbers South Dakota – center of the Wayfair decision – recently eliminated its 200-transaction threshold; only those selling $100,000 or more into the state will be required to register, collect and remit sales tax. Utah recently considered dropping its 200-transaction threshold but has tabled the legislation.

South Dakota 206

South Dakota North Dakota Wisconsin Iowa 206

TaxConnex

MAY 14, 2024

Amazon Started by Jeff Bezos in his garage 30 years ago, the world’s e-commerce goliath is a “ marketplace facilitator ,” a business or organization that contracts with third parties to sell goods and services on its platform. On a marketplace platform, who has responsibility for the sales tax?

Sales 228

Sales South Carolina Tax Rhode Island 228

TaxConnex

JANUARY 11, 2022

In the winter, e-commerce jumped 96% year-to-year from 2020 to 2021. When only some of the contents of a shipment are taxable, the shipping charges must be pro-rated in Minnesota, New Jersey, North Carolina, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, Washington and Wisconsin (where a “reasonable allocation” is required).

Sales 180

Sales Rhode Island South Dakota Tax 180