Internet sales tax has become a hot topic for many throughout the country. Laws have changed rapidly and states are doing everything in their power to advocate collection and remittance by out of state merchants who have nexus. Currently all States (including the District of Columbia) impose sales tax on remote sellers with the exceptions of:
- Alaska (the city of Nome, AK does impose sales tax)
- Montana (some resort areas of Montana impose sales tax)
- New Hampshire
It should also be noted as of October 1, 2019 the Attorney General of Kansas has the opinion that the Kansas Department of Revenue does not have constitutional authority to force a “no threshold” remote seller rule since it violates the safe harbor protections for small sellers. As the law stands though, the Department of Revenue has stated that it will enforce collection within the bounds of the law.