The states listed in the table below have enacted economic nexus either legislatively or through an administrative rule as of December 31, 2017. The table provides the effective date of the reporting requirements, the sales threshold or number of transactions that subject a company to sales tax collection requirements, and whether any other ancillary activities by the company are required.
Note: Massachusetts, Ohio, and Rhode Island added “Cookie Nexus” as an additional requirement to trigger the economic nexus reporting requirements.
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