Source: https://www.michigan.gov/documents/treasury/South_Dakota_v_Wayfair_629239_7.pdf
Treasury will require remote sellers with sales exceeding $100,000 to – or 200 or more transactions with – Michigan purchasers in the previous calendar year to remit sales tax. Treasury will waive failure to file and deficiency penalties for returns and payments due prior to December 31, 2018, so long as the taxpayer incurring those penalties has nexus solely due to RAB 2018-16 and Wayfair; interest will not be waived. Details of this policy change and the nexus standard for remote sellers are published in Revenue Administrative Bulletin 2018-16. Additional information for remote sellers will be posted at www.michigan.gov/remotesellers.
Treasury will require remote sellers with sales exceeding $100,000 to – or 200 or more transactions with – Michigan purchasers in the previous calendar year to remit sales tax. Treasury will waive failure to file and deficiency penalties for returns and payments due prior to December 31, 2018, so long as the taxpayer incurring those penalties has nexus solely due to RAB 2018-16 and Wayfair; interest will not be waived. Details of this policy change and the nexus standard for remote sellers are published in Revenue Administrative Bulletin 2018-16. Additional information for remote sellers will be posted at www.michigan.gov/remotesellers.
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