Alabama |
2019-01-01 |
https://revenue.alabama.gov/2018/07/03/ador-announces-sales-and-use-tax-guidance-for-online-sellers/
|
Alaska |
2019-01-01 |
已实施电商平台收税的辖区/市镇的列表参见以下链接:
https://arsstc.org
|
Arizona |
2019-10-01 |
https://azdor.gov/news-events-notices/news/new-tpt-law-remote-sellers-and-marketplace-facilitators-starting-october-1
|
Arkansas |
2019-07-01 |
https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/arkansas-remote-seller-frequently-asked-questions-faqs
|
California |
2019-10-01 |
https://www.cdtfa.ca.gov/industry/MPFAct.htm
|
Colorado |
2019-10-01 |
如果科罗拉多自治市未采用适用的电商平台促进条例,法律就不包括对第三方销售征收的科罗拉多自治市销售税和使用税。
https://leg.colorado.gov/bills/hb19-1240
|
Connecticut |
2018-12-01 |
https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG-8.pdf?la=en
|
DC |
2019-04-01 |
https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/Wayfair%20Response%20Notice%20%281%202%202019%29_0.pdf
|
Florida |
2021-07-01 |
更多信息请联系 Florida 税务局
https://floridarevenue.com
|
Georgia |
2020-04-01 |
更多信息请联系 Georgia 税务局
https://dor.georgia.gov
|
Hawaii |
2020-01-01 |
https://tax.hawaii.gov/
|
Idaho |
2019-06-01 |
https://tax.idaho.gov/n-feed.cfm?idd=4279
|
Illinois |
2020-01-01 |
更多信息请联系 Illinois 税务局
法律不包括对第三方销售征收的原产地销售税和使用税。
|
Indiana |
2019-07-01 |
更多信息请联系 Indiana 税务局
https://www.in.gov/dor/
|
Iowa |
2019-01-01 |
https://tax.iowa.gov/south-dakota-v-wayfair
|
Kansas |
2021-07-01 |
更多信息请联系 Kansas 税务局
https://www.ksrevenue.org/
|
Kentucky |
2020-07-01 |
https://revenue.ky.gov/Pages/index.aspx
|
Louisiana |
2020-07-01 |
更多信息请联系 Louisiana 税务局
https://revenue.louisiana.gov/
|
Maine |
2019-10-01 |
https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1064&item=1&snum=129
|
Maryland |
2019-10-01 |
更多信息请联系 Maryland 的审计官
|
Massachusetts |
2019-10-01 |
https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs
|
Michigan |
2020-01-01 |
更多信息请联系 Michigan 财政部
https://www.michigan.gov/treasury/
|
Minnesota |
2018-10-01 |
https://www.revenue.state.mn.us/sales-tax-update-marketplace-providers
|
Mississippi |
2020-07-01 |
更多信息请联系 Mississippi 税务局
|
Nebraska |
2019-04-01 |
更多信息请联系 Nebraska 税务局
https://www.revenue.nebraska.gov/index.html
|
Nevada |
2019-10-01 |
更多信息请联系 Nevada 税务部
https://tax.nv.gov/
|
New Jersey |
2018-11-01 |
https://www.state.nj.us/treasury/taxation/index.shtml
|
New Mexico |
2019-07-01 |
http://www.tax.newmexico.gov/
|
New York |
2019-06-01 |
更多信息请联系 New York 财政税务部
|
North Carolina |
2020-02-01 |
更多信息请联系 North Carolina 税务局
https://www.ncdor.gov/
|
North Dakota |
2019-10-01 |
更多信息请联系 North Dakota 税务专员
https://www.nd.gov/tax/
|
Ohio |
2019-09-01 |
更多信息请联系 Ohio 税务委员会
https://www.tax.ohio.gov/
|
Oklahoma |
2018-07-01 |
更多信息请联系 Oklahoma 税务委员会
https://www.ok.gov/tax
|
Pennsylvania |
2018-04-01 |
https://www.revenue.pa.gov/Pages/default.aspx
|
PuertoRico |
2020-07-01 |
更多信息请联系 波多黎各 财政部
http://www.hacienda.gobierno.pr/
|
Rhode Island |
2019-07-01 |
http://www.tax.ri.gov/Advisory/ADV_2019_11.pdf
|
South Carolina |
2019-04-29 |
更多信息请联系 South Carolina 税务局
https://dor.sc.gov/
|
South Dakota |
2019-03-01 |
更多信息请联系 South Dakota 税务局
|
Texas |
2019-10-01 |
更多信息请联系 Texas 财政审计长
https://comptroller.texas.gov/
|
Utah |
2019-10-01 |
更多信息请联系 Utah 税务委员会
https://tax.utah.gov/
|
Vermont |
2019-06-07 |
更多信息请联系 Vermont 税务部
https://tax.vermont.gov/
|
Virginia |
2019-07-01 |
https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus
|
Washington |
2018-01-01 |
https://dor.wa.gov/find-taxes-rates/retail-sales-tax/tax-obligation-marketplace-facilitators
|
West Virginia |
2019-07-01 |
https://public.wvtax.gov/Business/SalesAndUseTax/ECommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx
|
Wisconsin |
2020-01-01 |
更多信息请联系 Wisconsin 税务局
https://www.revenue.wi.gov/pages/home.aspx
|
Wyoming |
2019-07-01 |
更多信息请联系 Wyoming 税务局
https://revenue.wyo.gov/
|