ABA is committed to making a difference in the lives of its members. Through direct engagement in political and trade-related efforts comes change and progress—improved publisher trade terms; the adoption of sales tax fairness laws and resolutions; increased consumer awareness of shopping locally; and governmental activity on behalf of small businesses.
Amazon.com will be required to collect and remit sales tax in Florida beginning May 1, according to media reports this week. The requirement to collect was part of a real estate deal to build a $...
On April 14, the Colorado House of Representatives passed the Marketplace Fairness & Small Business Protection Act (HB 1269), a bill that would require remote retailers with nexus in the state...
On Wednesday, March 26, the American Booksellers Association met with key U.S. representatives in Washington, D.C., in support of sales tax fairness.
ABA Senior Public Policy Analyst David...
Sales Tax Fairness
Majority of U.S. Population Lives in States With Sales Tax Fairness.
As of January, 2013, the data shows that 57 percent of the U.S. population currently resides in states with sales tax fairness laws. And 48 percent of the population lives in states where Amazon.com collects and remits sales tax. Read more....and see map below for specifics.
Amazon currently collects sales tax in eight states, which contain about 30 percent of the U.S. population. These states are shown in dark blue and dark green. In the dark green states, Amazon has a physical presence, such as a warehouse, and thereby has sufficient “nexus” for the state to compel it to collect sales taxes owed by in-state residents. The dark blue states (New York and California) have passed “affiliate nexus” laws, which clarify that Amazon’s in-state sales affiliates constitute nexus for sales tax purposes. (Pennsylvania, where Amazon operates several distribution facilities, has also adopted an affiliate nexus law.)
With its network of distribution facilities growing, Amazon is also slated to begin collecting sales tax in at least eight other states (shown in light green) over the next four years.
Seven more states (light blue) have enacted affiliate nexus laws, but Amazon is not collecting sales tax in these states, either because it has terminated its in-state sales affiliates, the law has not yet taken effect (Vermont), or the law is suspended pending the outcome of a court case (Illinois).
Map copyright 2013, The Institute for Local Self-Reliance.Used with permission.