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Sales Tax Destination Sourcing Rules Exception

Concerning the extension of the small retailer exception to the sales and use tax destination sourcing rules.
2022 Regular Session
Fiscal Policy & Taxes
Bill Summary

State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    01/31/2022 Signed Act PDF
    01/28/2022 Final Act PDF
    01/28/2022 Rerevised PDF
    01/27/2022 Revised PDF
    01/24/2022 Reengrossed PDF
    01/21/2022 Engrossed PDF
    01/12/2022 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details