California on September 30 enacted S.B. 301, requiring the collection of certain information from “high-volume third-party sellers” which, in any continuous 12-month period during the previous 24 months, have 200 or more sales of “new or unused consumer products” and at least $5,000 in gross revenue from marketplace sales to California residents. The legislation is intended to identify stolen goods resold through marketplaces. “Consumer product” means tangible personal property that is distributed in commerce and normally used for personal, family, or household purposes.
Source PwC
Latest Posts in "United States"
- United States: Louisiana finalizes digital goods tax rules
- United States: Washington Tax Decision on Video Production Services, Not Digital Goods
- United States: Wisconsin Taxes Aircraft and Software Sale-Leaseback Lease Payments
- United States: Illinois Digital Asset Tax Faces Legal Challenge
- United States: Illinois Enacts First Digital Asset Transaction Tax
