- Western states are diverse but show similar trends in sales tax policies
- Recent changes reflect national shifts in economic nexus rules and digital taxability
- Economic nexus reforms are influenced by the Wayfair decision of 2018
- Washington, California, and Wyoming removed transaction count thresholds
- Wyoming now requires tax collection only if sales exceed $100,000
- Alaska and Utah also eliminated the 200-transaction threshold
- Alaska relies on a $100,000 sales threshold despite having no state-level tax
- Idaho did not include a transaction threshold in its nexus legislation
- Hawaii remains the only Western state using transaction count criteria
- Idaho introduced an exemption for small local sellers with limited activity
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United States"
- Washington State to Tax Advertising and Retail Services Starting October 2025
- Vernon, Alabama Raises Local Sales and Use Tax Rates Effective October 2025
- Florida Eliminates Sales Tax on Commercial Real Estate Leases Effective October 2025
- Are Meal Subscription Boxes Subject to Sales Tax? Understanding Taxability by State
- Most New Jersey Voters Strongly Oppose Expanding or Raising State Sales Tax, Poll Finds
