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Remote Seller Compliance

WSATAOctober 28, 2019

Trista Gonzalez, CA Dept. of Tax & Fee AdministrationPatti Wilson, WA DOR

EHB 2163 Retail economic nexus

Retail sales tax election

Wayfair v. South Dakota

Remote seller sales tax thresholds

• September 15, 2012• Affiliate Nexus / Click-Through Nexus• Commonly Controlled Group• Long Arm Statute

• April 1, 2019• Economic Nexus Threshold - $500,000

• April 25, 2019• District Tax Economic Nexus Threshold

California Nexus

Outreach

• Top 1,000 retailer list

• Traditional tax discovery

• Referrals

https://www.digitalcommerce360.com/

Education and Outreach

• Top 1,000 Internet Retailers• “1032 Program”• Marketplace Sellers• Marketplace Pulse

(www.marketplacepulse.com)

Education and Outreach

Washington Actual vs. Estimates

Revenue

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

2Q2018 3Q2018 4Q2018 1Q2019 2Q2019 3Q2019

Reporting Period

California Remote Sellers

Tax Reported

Compliance Work

• Voluntary Disclosure

• Remote Seller Relief program

Voluntary Disclosure

• Out of State Retailer RTC § 6487.05• Marketplace Seller

RTC § 6487.07• Managed Audit Program

https://www.avalara.com/us/en/blog/2019/will-washingtons-remote-seller-relief-program-start-a-new-trend.html

References

Washingtonhttps://dor.wa.gov/marketplacefairness

Californiahttp://www.cdtfa.ca.gov/industry/wayfair.htm

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