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South Dakota v. Wayfair Update: Iowa

On May 30, 2018, Iowa Governor Kim Reynolds signed a state tax reform bill (Senate File 2417) expanding the state’s sales tax collection to marketplaces and remote sellers. Portions of this bill will take effect on January 1, 2019. The Iowa Department of Revenue will not seek to impose sales tax liability for transactions completed prior to that date.

Similar to the South Dakota law debated in the Wayfair case, Iowa’s bill applies to retailers that:

  • sell $100,000 or more in products and/or services; or
  • make 200 or more separate sales transactions in the state.

The bill also requires marketplace facilitators to collect Iowa sales tax on behalf of sellers.

Update: Following the Wayfair decision, the Iowa Department of Revenue posted a statement on its website confirming that the state’s remote seller laws are effective January 1, 2019.

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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