Alabama – $250,000 – 10/1/2018
California $500,000 - April 1, 2019
Connecticut – $250,000 AND 200 transactions – 12/1/2018
Colorado – $100,000 AND 200 transactions – 12/1/2018
DC-$100,000 OR 200 transactions
Georgia – $250,000 OR 200 transactions – 1/1/2019
Hawaii – $100,000 OR 200 transactions – 7/1/2018
Idaho- $100.000 - June 1 2019
Illinois – $100,000 OR 200 transactions – 10/1/2018
Indiana – $100,000 OR 200 transactions – 10/1/2018
Iowa – $100,000 OR 200 transactions – 1/1/2019
Kentucky - $100,000 OR 200 transactions – 10/1/2018
Louisiana – $50,000 – 1/1/2019
Maine – $100,000 OR 200 transactions – 7/1/2017
Maryland – $100,000 OR 200 transactions – 10/1/2018
Massachusetts – $500,000 OR 100 transactions – 10/1/2017
Michigan – $100,000 OR 200 transactions – 10/1/2018
Minnesota – $100,000 OR 200 transactions – 10/1/2018
Mississippi – $250,000 – 9/1/2018
Nebraska – $100,000 OR 200 transactions – 1/1/2019
Nevada – $100,000 OR 200 transactions – 11/1/2018
New Jersey – $100,000 OR 200 transactions – 10/1/2018
New Mexico- $100,000 - July 1 2019
New York- $300,000 AND 100 transactions- immediately after threshold achieved
North Carolina – $100,000 OR 200 transactions – 10/1/2018
North Dakota – $100,000 OR 200 transactions – 10/1/2018
Ohio – $500,000 – 1/1/2018
Oklahoma – $10,000 – 7/1/2018
Pennsylvania – $10,000 – 4/1/2108
Rhode Island – $100,000 OR 200 transactions – 7/31/2018
South Carolina – $100,000 – 11/1/2018
South Dakota – $100,000 OR 200 transactions – 5/1/2016
Tennessee – $500,000 – 7/1/2017
Texas- $500,000- 1/1/2019
Utah – $100,000 OR 200 transactions – 1/1/2019
Vermont – $100,000 OR 200 transactions – 7/1/2018
Virginia - $100,000 OR 200 transactions - 7/1/2019
Washington – $100,000 OR 200 transactions – 10/1/2018
West Virginia – $100,000 OR 200 transactions – 1/1/2019
Wisconsin – $100,000 OR 200 transactions – 10/1/2018
Wyoming – $100,000 OR 200 transactions – 7/1/2017
Idaho and Rhode Island have recently passed legislation and been added to the list.
A number of additional States added Marketplace Facilitator laws so places like E-Bay, Amazon and other sites sellers list comics for sale on have to collect, file and report themselves separate from the seller transactions which many people are starting to notice on E-Bay sales. The lists are still growing.
Where this applies to comic sellers is typically going to be in the transaction counting part. You may not exceed the $$$ amount but you could easily go over for some States if you aren’t careful in total transactions running high volumes of cheap sales. Some States are already writing up various fines for different levels of offense including Hawaii at $1,000 a month up to $12,000 cap if you don’t get caught for a year.
At the vary least sellers need to keep track of their total sales to each State now which means more bookkeeping. You may need to pass on jumping on a Variant purchase if you typically try to bulk dump hundreds of cheap copies online in hundreds of individual small transactions blowing up your Transaction totals and forcing you to maybe buy business licenses, pay online registration/payment fees and other such with multiple States in the future. You might need to increase minimum orders or do more bulk combining of cheap items.
If that’s not rosey enough, tomorrow PayPal stops refunding their transaction fee’s to you they charged when you made sales even though you’re refunding totally or partially to the customer making the purchase.
What I don’t know yet is if PayPal keeping that fee counts as a transaction for the State it was originally intended to ship to or if it counts towards whatever State PayPal is operating out of or BOTH? Let’s say you’re at 190 transactions for New Jersey for the year and don’t want to go over. Just simply refunding additional purchases may not be enough to undo the transaction and even if you do PayPal’s not giving you their cut back so you’re out either way.
