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Notice Reporting Compliance Requirements Reference Table

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Jan 22, 2018

The states listed in the table below have enacted notice reporting requirements either legislatively or through administrative rule as of December 31, 2017. The table provides the effective date of the notice reporting requirements and the required sales threshold. Keep in mind that the sales threshold generally refers to sales which are subject to sales tax. The table also shows whether a state requires notification to be posted on the company’s website to a purchaser that use tax is due on the transaction, whether notification to the purchaser itself is required, and whether annual reporting to the state is required. Penalties imposed by the state for failure to comply with any notification requirements are also addressed. These penalties can be significant for companies that do not comply with the reporting requirements.

It is important to note that an alternative to complying with notice reporting requirements is to register and collect sales tax in a particular state.

Reference Table

Download PDF 336kB


Craig A. Cookle, CPA
Partner, Tax
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