Massachusetts Sales Tax Directive To Out of State Internet Vendors Effective July 2017

The MA state directive announces that an Internet vendor not previously required to collect Massachusetts sales and use tax must register with the Department and must collect and remit Massachusetts sales or use tax as of July 1, 2017 if during the preceding 12 months it had in excess of $500,000 in Massachusetts sales and made sales for delivery into Massachusetts in 100 or more transactions. The Directive announces a similar requirement for such vendors for calendar years beginning with 2018.

Target Audience: Internet vendors with a principal place of business located outside of Massachusetts.

Link to Document:

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