Q1 2019 Updates for Economic Nexus Thresholds on Remote Sellers for Sales and Use Taxes
Virginia recently adopted economic nexus thresholds for sales and use tax collection purposes, while North Dakota and Washington amended their existing rules. Virginia adopted South Dakota’s thresholds of $100,000 or 200 transactions, which were the subject of the U.S. Supreme Court’s Wayfair decision. North Dakota and Washington amended their statutes to remove the 200-separate-transactions test. Other states simply codified their existing regulations or administrative guidance.