Illinois: Use tax applies to tangible personal property purchased in Illinois when sales tax is not collected, while Chicago imposes municipal taxes on digital services such as SaaS and streaming.

Maryland: The Supreme Court ruled that Potomac Edison’s transmission equipment qualifies for a sales and use tax exemption, affecting over $3.24 million in taxes. The decision clarifies which components are exempt and sets limits on refund claims.

California will tax SaaS and digital prewritten software from 1 January 2027, regardless of delivery method. The state rate is 7.25%, rising above 10% with local rates. Buyers with receipts over $5 million must self-assess use tax.

The United States has announced a 25% tariff on most Brazilian imports, effective 22 July 2026, under Section 301 of the Trade Act. The measure targets alleged unfair trade practices, with exemptions for goods such as beef, orange juice, aircraft parts and energy products, and a potential additional 12.5% duty if a forced-labour probe concludes.

Colorado expands sales tax to digital software under House Bill 26-1223, effective 1 January 2027. The bill removes exemptions for downloaded and remotely accessible software, potentially including SaaS.

The United States will impose a 25% tariff on most goods imported from Brazil starting 22 July 2026. The measure, triggered by a Section 301 investigation over digital trade and deforestation concerns, exempts products such as beef, coffee, and aircraft parts.

Utah has widened its sales and use tax rules for digital products, bringing many streaming and subscription-based digital services into the tax net from 1 July 2026. The new law, Senate Bill 162, taxes payments for access to digital content regardless of delivery method.

Europe: US e-commerce sellers face complex VAT registration when expanding into multiple EU markets. The article outlines how a US parent company must separately register for VAT in Germany, France and the Netherlands, and explains the need for distinct legal entities and EORI numbers. It also discusses the importance of aligning stock locations with VAT obligations to avoid backdated filings.

South Dakota will replace printed Statements of Account notices with online notifications from 1 July 2026, affecting all registered taxable persons and remote sellers. The change applies to notices about missing returns, outstanding balances, and credits, and remote sellers must update their email contact in EPath to avoid penalties.

California has amended its Revenue and Taxation Code under Senate Bill 122 to impose sales and use tax on digital products and services from 1 January 2027. The tax rate is 7.25% plus local rates, and providers must register once they exceed economic or physical nexus thresholds of USD 500,000 or have a physical presence.

Mississippi imposes a 7% statewide sales tax on tangible goods and certain services, with an economic nexus threshold of $250,000 for remote sellers. The state requires registration via the Department of Revenue’s Taxpayer Access Point, imposes a 3.5% contractor’s tax on large construction contracts, and levies penalties for late filing.

This guide explains how marketplace facilitator laws in the US, UK, and EU affect sellers on Amazon, Etsy, and eBay. It details the thresholds and dates for state‑level facilitator duties, the role of platforms in collecting and remitting sales tax, and the need for sellers to maintain separate permits for other sales channels. Key dates include Utah's July 1, 2025 change, Illinois' January 1, 2026 shift, and Alaska's January 1, 2025 simplification.

This guide explains Vermont’s sales and use tax regime, including the 6% statewide rate plus up to 1% local option, economic nexus thresholds of $100,000 sales or 200 transactions, filing frequency rules based on liability, and registration via the myVTax portal. It also details taxable goods and services, exemptions, and filing methods.

This guide outlines Wisconsin’s sales tax structure, including the 5% state base rate, local rates up to 7.9%, economic and marketplace facilitator thresholds, registration requirements, penalties, and recent rate changes in Milwaukee. It also explains exemptions for groceries, clothing, digital products, and services, and provides practical steps for registering and filing.

Michigan imposes a 6% base sales tax with no local taxes, and remote sellers must register if they exceed $100,000 in annual sales or 200 transactions. Late filing penalties start at 5% per month plus interest, and filing frequency is determined by the state. The state is destination‑based, and SaaS is exempt from sales tax.

This guide explains how to file Mississippi sales tax returns online via the Department of Revenue's TAP website, outlines filing deadlines, penalties, and the state's tax rate structure, and notes that SaaS products became taxable as of July 1, 2023.

A proposal from the Streamlined Sales Tax Governing Board would allow unregistered remote sellers to limit their look‑back period to 24 months, subject to state law. Companies would apply through the board, with state authorities verifying eligibility, and the program is intended to avoid overlap with existing voluntary disclosure agreements. The initiative aims to encourage remote sellers to come into compliance following the Wayfair decision.

Illinois Department of Revenue has launched a Remote Retailer Tax Amnesty Program for 2026, allowing remote retailers without physical presence to settle unpaid sales tax without penalties or interest. The program runs from August 1 to October 31, 2026, and offers simplified tax rates of 9% for general merchandise and 1.75% for qualifying items, provided retailers meet specific gross‑receipt thresholds.

Illinois imposes a statewide sales tax of 6.25% with local jurisdictions able to add additional rates. Remote sellers with over $100,000 in sales must register and collect tax, and exemption claims require an STAX-1 certificate. Filing can be done electronically via My Tax Illinois or on paper using forms ST‑1, ST‑2, and ST‑44.

Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.