Michigan imposes a 6% base sales tax with no local taxes, and remote sellers must register if they exceed $100,000 in annual sales or 200 transactions. Late filing penalties start at 5% per month plus interest, and filing frequency is determined by the state. The state is destination‑based, and SaaS is exempt from sales tax.
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Numeral · 8 days ago
This guide explains how to file Mississippi sales tax returns online via the Department of Revenue's TAP website, outlines filing deadlines, penalties, and the state's tax rate structure, and notes that SaaS products became taxable as of July 1, 2023.
FandlGagnon · 9 days ago
A proposal from the Streamlined Sales Tax Governing Board would allow unregistered remote sellers to limit their look‑back period to 24 months, subject to state law. Companies would apply through the board, with state authorities verifying eligibility, and the program is intended to avoid overlap with existing voluntary disclosure agreements. The initiative aims to encourage remote sellers to come into compliance following the Wayfair decision.
1stopVAT · 10 days ago
Illinois Department of Revenue has launched a Remote Retailer Tax Amnesty Program for 2026, allowing remote retailers without physical presence to settle unpaid sales tax without penalties or interest. The program runs from August 1 to October 31, 2026, and offers simplified tax rates of 9% for general merchandise and 1.75% for qualifying items, provided retailers meet specific gross‑receipt thresholds.
Sovos · about 1 month ago
Illinois imposes a statewide sales tax of 6.25% with local jurisdictions able to add additional rates. Remote sellers with over $100,000 in sales must register and collect tax, and exemption claims require an STAX-1 certificate. Filing can be done electronically via My Tax Illinois or on paper using forms ST‑1, ST‑2, and ST‑44.
VatCalc · about 2 months ago
Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.
PwC · 2 months ago
Utah’s Senate Bill 162 expands the sales and use tax base to include streaming‑only digital content, subscriptions, and prewritten software, effective July 1 2026. The law clarifies that prewritten software is taxable regardless of delivery method and exempts transactions already subject to the Multi‑Channel Video or Audio Service Tax Act. Businesses must review product offerings, update use‑tax accruals, and adjust systems before the effective date.
Key Takeaways
Remote sellers must register if they exceed $100,000 in annual retail sales or 200 transactions in Michigan during the previous calendar year.
Penalties start at 5% per month of the unpaid tax, plus interest, from the due date of the return.
Sellers must file monthly, quarterly, or annually based on the assigned filing frequency, even if no tax was collected.
No, SaaS (cloud or hosted software) is not taxable; only downloadable software is taxed.
Michigan is destination-based; tax is charged based on the customer's delivery address.
Primary source
Read the full article at NumeralThis summary was published on VATfaqs.com on 26 June 2026. It relates to VAT developments in United States. The original source is Numeral.
