In May 2013, the Minnesota state legislature passed, as part of an omnibus tax bill, legislation that will require out-of-state sellers to collect state sales taxes if they 1) use in-state sales affiliates and 2) make more than 100 sales to Minnesota residents or generate more than $100,000 in sales to Minnesota residents. The law will take effect on July 1, 2013. Continue reading

In 2011, Vermont passed a law requiring remote sellers to collect sales tax if they make more than $100,000 in sales a year through in-state sales affiliates (such as those used by Amazon). However, the law will not take effect until 15 other states have adopted similar laws. Continue reading

In March 2012, Georgia passed a provision (the relevant section begins on page 50) clarifying that remote retailers with in-state affiliates acting as sales agents must collect and remit sales taxes on purchases made by state residents. Continue reading

In December 2011, the Pennsylvania Department of Revenue issued a bulletin clarifying that state law requires an out-of-state retailer to collect sales tax if it has property stored or distributed through warehouses in the state (regardless of whether the retailer owns the warehouses) or if it uses affiliated sales agents to direct sales to its website. Continue reading