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Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408 . It also notes, among other things, that marketplace facilitators must include...

On June 30, Tennessee’s governor signed SB 2932 into law as Public Chapter 759. Effective October 1, 2020, the law requires a dealer or marketplace facilitator with no physical presence in the state and $100,000 in total sales in the state in the previous...

Kansas lawmakers did not take their second bite at the remote-seller and marketplace-facilitator apple during a special legislative session. On June 3, 2020, Representative Steven Johnson re-introduced HB 2014 , which would have required remote sellers...

The Colorado Department of Revenue has proposed several regulations related to taxation of digital goods, remote sales, and marketplace collection. First, it proposed a “doing-business” rule , which clarifies a person maintains a business in Colorado...

Kansas Legislators adjourned their legislative sessions without passing key state tax legislation: S.B. 266 would have established legislative thresholds for its remote seller rules and would have enacted remittance requirements for marketplace facilitators...

On May 22, the Louisiana House Ways and Means Committee advanced S.B. 138 , which would impose tax collection and remittance obligations on marketplace facilitators if they have either $100,000 of in-state sales or 200 separate transactions into the state...

Under current Kansas DOR guidance, all remote sellers, regardless of size, are required to collect sales and use taxes. Kansas has introduced two bills to address the taxation of digital sales. H.B. 2537 would introduce a safe harbor for remote sellers...