South Dakota v. Wayfair Update: Connecticut

Just days before the U.S. Supreme court ruling on South Dakota v. Wayfair was announced, Connecticut Governor Dan Malloy signed legislation requiring marketplace facilitators to collect and remit sales and use tax and adjusting the economic nexus thresholds for all remote sellers. 

Effective December 1, 2018, remote sellers are required to collect and remit tax on each third-party sale into the state if they:

  • Have 200 or more separate sales transactions into the state (100 or more prior to Dec 1, 2018); or
  • Have at least $250,000 in annual gross receipts from sales into the state.

On July 17, the Connecticut Department of Revenue Services released a special notice summarizing these rules.

For more information and updates visit Connecticut’s Department of Revenue.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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