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Old 06-23-2018, 09:26 AM
TaxMechanick TaxMechanick is offline
Glenn
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Join Date: Jan 2011
Location: New Jersey
Posts: 113
Default Wayfair Supreme Court Decision/ Sales Tax

Brian, yes indeed! Some jurisdictions have a much lower threshold than the ND $100,000 threshold. Here's something I located online for states with "current" thresholds...$10,000 is lowest $ threshold (i.e. PA and Washington State), $500,000 is the highest. Some states base it on # transactions.

https://blog.taxjar.com/economic-nexus-laws/

Obviously, the Wayfair decision opens it up for jurisdictions that employ current standards to consider new economic and marketplace thresholds, as well as additional jurisdictions employing new such standards.

Glenn
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