Tax & Accounting US
Status of State Sales & Use Tax Nexus Laws
Applicable to e-Commerce Transaction
NH
WA
MT
ME
VT
ND
MN
OR
ID
WY
SD
MI
UT
CO2
CA
AZ3
PA
IL4
KS
OK2
NM
WV1
KY
TN
vendor collection requirement but it is
NJ3
Congress of legislation that permits the
NC
MD
2
AL
CT
DE
SC
AR
1 T
he District of Columbia enacted a remote
3
VA
3
2
MS
TX
OH
IN3
MO
MA3
RI
IA
NE
NV3
NY
WI
2
States with sales tax that have
enacted or introduced online
tax laws include those with tax
legislation related to click-through
nexus, affiliate nexus, website notice
and/or reporting requirements, or
some variation thereof.
DC1
GA
not effective until the enactment by U.S.
provisions of the bill to go into effect.
2 F ive states have notice and/or reporting
requirements: Colorado, Kentucky,
Oklahoma, South Carolina and South Dakota
3 S
everal states have reached an agreement
with Amazon under which Amazon has
agreed to collect tax and has begun
doing so: Arizona, Connecticut, Indiana,
LA
Massachusetts, Nevada, New Jersey
and Virginia.
AK
4 T
he Illinois Supreme Court held that
FL
the definition provisions in the sales tax
click-through nexus law are void and
HI
unenforceable because they impose a
discriminatory tax on electronic commerce
under the meaning of the federal Internet
Tax Freedom Act. Illinois Supreme Court,
October 18, 2013. Since the court’s ruling,
Illinois has enacted legislation under
States with sales tax
States with sales tax that have enacted online tax laws
which a retailer would be presumed to be
States with sales tax that have introduced online tax legislation
Source: Wolters Kluwer, 2016
All rights reserved.
States with no sales tax
Permission for Use Granted.
Last revised January 18, 2016.
maintaining a place of business in Illinois
if certain conditions are met, effective
January 1, 2016.