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Beginning October 1, 2018, Wisconsin will require out-of-state sellers with no physical presence in Wisconsin (remote sellers) to collect and remit sales or use tax on sales of taxable products and services into Wisconsin consistent with the United States Supreme Court's decision in South Dakota v. Wayfair, Inc.

Simplify sales tax compliance all over the U.S. with Avior Data automated sales tax software. Learn how it works.

On May 30, 2018, Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. This legislation contains changes to Iowa income, corporate, sales and use, local option sales, hotel and motel, and vehicle rental excise taxes. This law modernizes and expands the types of businesses required to collect Iowa sales tax. Specifically, marketplaces and remote sellers that exceed certain sales or transaction thresholds must charge sales tax the same as Iowa main street businesses.

On June 21, the United States Supreme Court overturned Quill Corp v. North Dakota in South Dakota v. Wayfair. This means that states can require certain retailers with no physical presence, such as online sellers, to collect and remit the applicable sales or use tax on sales delivered to locations within their state.

The Nebraska motor fuels tax rate for July 1 through December 31, 2018, will be 28.0 cents per gallon, down from 28.4 cents per gallon. The components of the future and current rates include wholesale tax 9.7 cents per gallon, variable 3.5 cents per gallon, and fixed tax 14.8 cents per gallon. The wholesale tax rate is set depending on the wholesale price of fuel. The variable rate is adjusted to comply with legislative appropriations for Transportation. The fixed rate will increase annually through FY 2019 as a result of LB 610.

Effective October 1, 2018, the local sales and use tax rate for Lincoln will decrease from 1.75% to 1.5%. Also effective on October 1, 2018, the village of Stuart will increase its local sales tax rate from 1% to 1.5%, and the cities of Tekamah and Wisner will each increase their local sales tax rate from 1.5% to 2%.

Simplify sales tax compliance all over the U.S. with AviorData automated sales tax software. Learn how it works.

The new tobacco tax filing system will offer three online methods.

• Web filing - Manual entry of your return directly in the online portal.
• Excel Spreadsheet - An updated Excel spreadsheet that can be uploaded in the online portal.
• Excel spreadsheet template(s) will be available soon. XML Fill Format - Upload return data through the online portal (Schema available in June 2018.)

Beginning in 2019, individual packs of cigarettes must be stamped prior to distribution to show that excise tax has been paid. The Cigarette Tax rates have not changed ($0.57 for 20 count packs and $0.7125 for 25 count packs), but effective Jan 1, the tax will be paid by purchasing CigarettesTax Stamps from SCDOR.

Effective July 1, 2018 little cigars will be taxed the same as cigarettes. The tax will be paid through the purchase and affixing of a cigarette tax stamp. As you are aware, the tax stamps are sold for packs of 20 and packs of 25.