#nexus
Правила за данъчна връзка при продажби, икономически и физически прагове и изисквания за мултищатско съответствие
Washington, D.C.'s general sales tax rate rises from 6% to 7% on October 1, 2026, and the District taxes digital goods and SaaS at the full rate with no B2B exemption. This guide covers the delayed Budget Support Act increase, D.C.'s $100,000/200-transaction economic nexus thresholds, and a five-step compliance checklist for invoices that straddle the rate change.
Envato's July 1, 2026 move to a flat 50% author revenue share replaces tiered rates that ran as high as 87.5%, and it exposes a deeper bookkeeping gap for WordPress plugin and theme businesses selling across Envato, Freemius, and direct Stripe checkout — gross revenue, marketplace fees, and license-renewal deferred revenue all need separate tracking, not one blended bank-deposit number.
Kentucky HB 757 eliminates the state's 200-transaction economic nexus threshold effective August 1, 2026, leaving a $100,000 revenue-only test — joining Alaska, Utah, and Illinois in a broader multi-state shift away from transaction-count triggers.
Maine now applies its 5.5% sales tax to streaming video, music, audiobook, and podcast subscriptions as of January 1, 2026, with economic nexus triggered at $100,000 in revenue from Maine customers.
Canada's GST/HST small-supplier exemption is based on worldwide taxable sales, not Canadian-only revenue, so a US seller with zero Canadian sales can already owe registration once global sales pass CA$30,000 in a quarter or over four trailing quarters.
California's SB 122, signed June 29, 2026, extends sales and use tax (7.25% state rate plus local add-ons) to prewritten software and SaaS starting January 1, 2027. Custom software and cloud infrastructure like AWS stay exempt; sellers over 5 million dollars in digital receipts shift collection to purchasers. Here is what's taxable, how billing-address sourcing works, and a compliance checklist.
Illinois eliminated its 200-transaction economic nexus threshold under HB 2755 effective January 1, 2026, leaving a single $100,000 revenue test and offering a limited amnesty window from August 1 to October 31, 2026 for unregistered remote sellers.
Print-on-demand sellers who are merchants of record (Shopify with Printful or Printify) owe sales tax themselves and can deduct real COGS, while royalty-based marketplace sellers (Redbubble, Amazon Merch, Etsy) owe no sales tax because the platform is a marketplace facilitator and have no deductible COGS at all.
State sales tax auditors use statistical sampling that extrapolates a small error rate across years of transactions, so running a self-audit on use tax accruals, exemption certificates, and nexus exposure before a notice arrives produces a materially better outcome than waiting.
A working framework for shed builders, dealer lots, and portable building manufacturers to classify rent-to-own contracts under ASC 842, set repossession reserves, apply Section 179 to mover equipment, and handle multi-state sales tax under Wayfair.
A state-by-state operational playbook for SaaS founders in 2026 covering economic nexus thresholds, taxability maps (NY, TX, PA, WA taxable; CA non-taxable), Stripe Tax vs Anrok vs Avalara vs TaxJar trade-offs, true object test for bundled invoices, and VDA strategy for cleaning up historical exposure.
Twenty-one US states run sales tax holidays in 2026, with seven converging on August 7–9. Here is how Shopify, Amazon, Walmart, and Etsy sellers should configure product taxability, plan inventory, and avoid the per-item cap, bundled-sale, and excluded-venue mistakes that drive audit losses.
