Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Michigan. Minnesota Summary: Businesses are required to register with the Minnesota Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Minnesota, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Minnesota in a warehouse owned or operated by Amazon.
Event or trade show attendance: Attending conventions or trade shows in Minnesota. You may be liable for collecting and remitting Minnesota use tax on orders taken or sales made during Minnesota conventions or trade shows. An out-of-state business establishes nexus when it conducts business activity in Minnesota at least four days during a month period. Mississippi Summary: Businesses are required to register with the Mississippi Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Mississippi, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Mississippi. Missouri Summary: Businesses are required to register with the Missouri Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Missouri, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Missouri. Montana Summary: Montana doesn't have a general sales tax, but the state allows certain Montana communities to levy resort and local option sales and use taxes, which are administered by local government agencies.
Nebraska Summary: Businesses are required to register with the Nebraska Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Nebraska, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Nebraska. Nevada Summary: Businesses are required to register with the Nevada Department of Taxation and to charge, collect, and remit the appropriate tax when they have a physical presence in Nevada, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Nevada in a warehouse owned or operated by Amazon. Event or trade show attendance: You may be liable for collecting and remitting Nevada sales and use tax on orders taken or sales made during Nevada conventions, events, or trade shows. The promoter will then provide you with a one-time sales tax return. Vendors are required to submit a completed return and all applicable sales tax to the promoter, who will then remit to the state.
New Hampshire Summary: New Hampshire doesn't have a general sales tax and doesn't allow sales tax at the local level. New Jersey Summary: Businesses are required to register with the New Jersey Division of Taxation and to charge, collect, and remit the appropriate tax when they have a physical presence in New Jersey, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending conventions or trade shows in New Jersey. You may be liable for collecting and remitting New Jersey use tax on retail sales of products or services made during New Jersey conventions or trade shows. New Mexico Summary: Businesses are required to register with the New Mexico Department of Taxation and Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in New Mexico, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Instead of sales tax, New Mexico imposes a gross receipts tax. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in New Mexico. New York Summary: Businesses are required to register with the New York Department of Taxation and Finance and to charge, collect, and remit the appropriate tax when they have a physical presence in New York, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending conventions or trade shows in New York. You may be liable for collecting and remitting New York use tax on orders taken or sales made during New York conventions or trade shows. North Carolina Summary: Businesses are required to register with the North Carolina Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in North Carolina, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in North Carolina. North Dakota Summary: Businesses are required to register with the North Dakota Office of State Tax Commissioner and to charge, collect, and remit the appropriate tax when they have a physical presence in North Dakota, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in North Dakota. Ohio Summary: Businesses are required to register with the Ohio Department of Taxation and to charge, collect, and remit the appropriate tax when they have a physical presence in Ohio, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending conventions or trade shows in Ohio. You may be liable for collecting and remitting Ohio use tax on orders taken or sales made during Ohio conventions or trade shows.
Oklahoma Summary: Businesses are required to register with the Oklahoma Tax Commission and to charge, collect, and remit the appropriate tax when they have a physical presence in Oklahoma, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Oklahoma. Pennsylvania Summary: Businesses are required to register with the Pennsylvania Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Pennsylvania, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the commonwealth.
Inventory in the state: Storing property or the property of a representative at a distribution or fulfillment center located within the commonwealth, regardless of whether the center also stores the property of third parties distributed from the same location. This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Pennsylvania in a warehouse owned or operated by Amazon. Event or trade show attendance: Participating in conventions or trade shows in Pennsylvania.
You may be liable for collecting and remitting Pennsylvania use tax on orders taken or sales made during Pennsylvania conventions or trade shows. All businesses that make taxable sales in the commonwealth are required to register and collect sales tax. Rhode Island Summary: Businesses are required to register with the Rhode Island Department of Taxation and to charge, collect, and remit the appropriate tax when they have a physical presence in Rhode Island, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Rhode Island. South Carolina Summary: Businesses are required to register with the South Carolina Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in South Carolina, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in South Carolina. South Dakota Summary: Businesses are required to register with the South Dakota Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in South Dakota, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in South Dakota.
Tennessee Summary: Businesses are required to register with the Tennessee Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Tennessee, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Tennessee a warehouse owned or operated by Amazon. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Tennessee.
Texas Summary: Businesses are required to register with the Texas Comptroller of Public Accounts and to charge, collect, and remit the appropriate tax when they have a physical presence in Texas, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending conventions or trade shows in Texas. You may be liable for collecting and remitting Texas sales and use tax on orders taken or sales made during Texas conventions or trade shows, even if you only attend one trade show in the state in a year, for one day.
Utah Summary: Businesses are required to register with the Utah State Tax Commission and to charge, collect, and remit the appropriate tax when they have a physical presence in Utah, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Utah.
Vermont Summary: Businesses are required to register with the Vermont Department of Taxes and to charge, collect, and remit the appropriate tax when they have a physical presence in Vermont, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Vermont. Virginia Summary: Businesses are required to register with the Virginia Department of Taxation and to charge, collect, and remit the appropriate tax when they have a physical presence in Virginia, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the commonwealth.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Virginia in a warehouse owned or operated by Amazon. Event or trade show attendance: Attending a trade show in Virginia for the purpose of taking orders or making sales may establish nexus in Virginia. Washington Summary: Businesses are required to register with the Washington Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Washington, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Washington in a warehouse owned or operated by Amazon. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Washington. Washington, D. Summary: Businesses are required to register with the District of Columbia Office of Tax and Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in the District of Columbia, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the district.
Inventory in the state: Storing property for sale in the district. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Washington, D. West Virginia Summary: Businesses are required to register with the West Virginia State Tax Department and to charge, collect, and remit the appropriate tax when they have a physical presence in West Virginia, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in West Virginia.
Wisconsin Summary: Businesses are required to register with the Wisconsin Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Wisconsin, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state.
This includes merchandise owned by Fulfillment by Amazon FBA merchants and stored in Wisconsin in a warehouse owned or operated by Amazon. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Wisconsin.
Wyoming Summary: Businesses are required to register with the Wyoming Department of Revenue and to charge, collect, and remit the appropriate tax when they have a physical presence in Wyoming, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives trigger a sales tax collection obligation in the state. Event or trade show attendance: Attending a trade show in the state for the purpose of taking orders or making sales may establish nexus in Wyoming.
In all states with a state sales tax, physical presence is the most straight forward way to determine if you have a sales tax obligation. Connected Economy. B2B Payments. Grocery Innovation. Healthcare Payments. Mobile Wallets. Payments Innovation. Restaurant Tech. Small Business Innovation. But some states and local businesses see the physical presence rule as an outdated way of thinking in the era of smartphone shopping. The state sued three big online retailers -- Massachusetts-based Wayfair, Overstock and Newegg — to enforce the new law and collect sales tax.
Wayfair, of course, pays taxes in Massachusetts since it's based in Boston, but it doesn't collect taxes in South Dakota because it doesn't have a physical presence there.
But without any immediate federal changes on the horizon, the decision is left to individual companies, like Amazon, which began collecting sales tax nationwide April 1 on its own; or states, like Massachusetts, which are creating rules based on their own legal interpretation.
A number of states have already crafted rules to close this tax loophole, but the legal justification Massachusetts is using to expand the tax pool is somewhat unprecedented. Massachusetts is adopting an overly literal definition of the Supreme Court ruling, saying that cookies stored locally on your computer or a shopping app you download to your phone creates a physical in-state operation for a company.
To some, this Massachusetts tax theory of physical presence is sheer genius; to others it's a shameless tax grab. Steve DelBianco is on the shameless side. He leads NetChoice, a national trade association representing e-commerce and online businesses. That can't hold up to legal scrutiny, 'cause it certainly doesn't hold up to common sense. For DelBianco, the only option left is a legal challenge to fight the idea that a cookie on your computer is the same thing as a storefront on Newbury Street.
He said his group has sued a number of other states for online sales tax laws and he's looking at a legal fight in Massachusetts too. He said it's "too soon to say when we'll be ready. Skip to main content.
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