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South Dakota v. Wayfair Update: Nebraska

On June 21, 2018, the United States Supreme Court issued its decision on South Dakota v. Wayfair. Following the Wayfair decision. According to a new release from the Department of Revenue on July 27, 2018, certain remote sellers now have a sales tax collection responsibility on sales made to customers in Nebraska.

Remote sellers engaged in business in Nebraska as defined under Neb. Rev. Stat. § 77-2701.13, must obtain a sales tax permit and begin collecting and remitting sales tax on sales made to customers on or before January 1, 2019. Remote sellers that are not engaged in any of the activities listed in this bill are not required to collect, but may register and volunteer to do so. The news release also stated that the Department may seek to introduce legislation if needed in early 2019.

There is an exception for remote sellers with sales of $100,000 or less, or, with fewer than 200 separate transactions in the state annually. The Nebraska Department of Revenue will not pursue retroactive sales tax collection from remote sellers that did not have physical presence in Nebraska for sales made to customers prior to January 1, 2019. 

For additional Information see the Nebraska Department of Revenue’s Frequently Asked Questions.

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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