March 06, 2019 | Posted in:

New Sales Tax Rules for Online Sellers in NJ and PA

Retailers and service providers who sell into New Jersey and Pennsylvania must now pay state sales tax under certain conditions.

In New Jersey, the rule applies to remote sellers if their gross revenue from sales into the state exceed $100,000 or the sales happened in 200 or more separate transactions during the current or prior calendar year. The ruling took effect October 1, 2018. Sales must be of tangible personal property, specified digital products or services delivered into New Jersey. A similar rule will apply in Pennsylvania for remote sellers who in the previous 12 months, made more than $100,000 of gross sales in the Commonwealth.

If the taxpayer is a remote marketplace facilitator they will use their facilitated and direct sales to determine their gross sales. A remote marketplace seller, however, will calculate their gross sales using its direct sales and sales made through a facilitator if no sales tax was collected on their behalf. The new ruling in Pennsylvania is effective July 1, 2019.



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