Massachusetts recently updated its sales and use tax requirements for vendors making online sales. Rules in 830 CMR 64H.1.7 clarifies which out-of-state businesses would be required to register, collect and remit state sales or use tax for their online sales to state residents. The state issued the changes in part to keep up with the changing retail landscape, which increasingly involves online transactions from businesses without brick-and-mortar locations within the state.
Topics: Tarra Curran, Massachusetts, Taxes, nexus, tax nexus, Out-of-State Taxes
On August 3, 2017, Rhode Island passed the Non-Collecting Retailers, Referrers and Retail Sale Facilitators Act, which imposes new nexus requirements on e-commerce with state residents. The act took effect on August 17 and requires businesses that meet the definitions of non-collecting retailers, referrers or retail sale facilitators to collect sales and use tax from Rhode Island customers or meet new notice and reporting requirements.
Topics: Tarra Curran, Taxes, nexus, tax nexus, Rhode Island, Out-of-State Taxes