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.
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Sovos · 4 days ago
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.
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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.
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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.
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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.
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Key Takeaways
From 1 January 2027, California's SB 122 imposes sales and use tax on digital products and services.
From 1 January 2027, California requires digital product suppliers to register if they exceed an economic nexus threshold of USD 500,000 or have a physical presence such as employees, offices, or warehouses in California.
From 1 January 2027, California's base sales tax rate for digital products is 7.25% plus local rates based on the buyer's location.
From 1 January 2027, California exempts custom software, e-books, digital audio/video, video games, professional consulting, and data processing services.
From 1 January 2027, California's B2B self-remittance threshold is USD 5 million; above this, the buyer accounts for tax.
Primary source
Read the full article at 1StopVATThis summary was published on VATfaqs.com on 6 July 2026. It relates to VAT developments in United States. The original source is 1StopVAT.
