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Use Tax Reporting Requirement Update – Due Dates for 2018


As outlined in a Blast we sent out last June, several states have enacted use tax notice and reporting requirements for remote sellers that don’t collect and remit sales tax. The first annual reporting obligations are occurring this year.

As noted previously, the initial reports to purchasers are due by January 31, 2018 in the following jurisdictions: Colorado, Louisiana, Pennsylvania, Rhode Island and Vermont.

The first annual reports to the state departments of revenue are due as follows:

•Colorado – March 1, 2018
•Louisiana – March 1, 2018
•Rhode Island – February 15, 2018
•Vermont – January 31, 2018

Pennsylvania requires remote sellers, marketplace facilitator and referrers to make their first election by March 1, 2018. This election is to let the state know if the business will collect sales tax or comply with the reporting requirements. Failure to file the election is treated as an election to comply with the notice and reporting requirements.

Forms and instructions can be found on the state Department of Revenue websites. If you have any questions about this requirement, please contact your Berntson Porter representative at 425-454-7990. We’re here to help!