Indiana passed Senate Bill 228 which will retroactively remove the transactions threshold for remote seller nexus under the sales tax.

The bottom line: Remote sellers and online marketplaces will only need to collect Indiana sales tax if they make more than $100,000 in total sales to Indiana customers. The previous rule, which also required tax collection after 200 separate sales regardless of dollar amount, has been eliminated. This change applies retroactively.

Wyoming House Bill 197 updated the state‘s economic nexus rules by removing the 200-transaction threshold. Starting July 1, 2024, out-of-state sellers will only need to collect Wyoming sales tax if they exceed $100,000 in sales to Wyoming customers.

The bottom line: Businesses with low-value but high-volume sales to Wyoming will no longer face tax collection requirements based solely on transaction count.

Starting July 2024, Minnesota will impose a $0.50 delivery fee that applies to certain transactions involving retail delivery in Minnesota. This fee will apply to transactions where charges for clothing or tangible personal property subject to sales tax equal or exceed $100.

The bottom line: Retailers and online marketplaces delivering physical products to Minnesota customers must now decide whether to absorb a new delivery fee or pass it on to consumers.

Luxembourg’s standard VAT rate will return to 17% (up from 16%), the intermediate rate will return to 14% (up from 13%), and the reduced rate back to 8% (up from 7%) on January 1, 2024.

The bottom line: Luxembourg’s 1% VAT cut for 2023 was temporary and implemented in an attempt to combat inflation.

On July 1, 2024, Tennessee will join the Streamlined Sales Tax (SST) program, making it easier for sellers to determine where to pay sales tax. The new rules focus on destination-based sourcing and simplify tax compliance for interstate sellers by establishing clear rules for determining which jurisdiction receives the sales tax.

The bottom line: Services related to tangible personal property (like computer software) will be taxed based on the customer‘s location. Leased property, including licensed software and digital products, will be taxed based on where the items are used after leaving Tennessee. All marketplace sales (like those through online platforms) will be taxed based on the shipping address of the purchaser.

The Belgian VAT administration is implementing new VAT regulations starting January 1, 2025. They will impact filing deadlines, corrective procedures, penalties, refunds, and payment processes. The changes hope to streamline VAT processes and encourage timely compliance.

The bottom line: The filing deadlines for quarterly VAT returns will extend from the 20th to the 25th of the month following the reporting period, while monthly VAT return deadlines will remain the same. Starting early 2026, taxpayers will have the option to pay their VAT due automatically via direct debit.