2024 US Sales Tax Updates: Key Changes You Need to Know

Overview

In 2024, several U.S. states updated sales tax rules in ways that affect remote sellers and cross-border commerce. The most important changes involve economic nexus thresholds, marketplace facilitator obligations, rate changes, and new reporting expectations.

Economic nexus threshold changes

• Colorado maintained its $100,000 threshold while removing transaction count requirements.
• Louisiana added economic nexus at $100,000.
• Missouri moved toward broader economic nexus enforcement in late 2024.
• California and Texas retained $500,000 thresholds.

Marketplace facilitator expansion

Marketplace facilitator rules continue to expand and become more explicit. More states are clarifying whether SaaS, digital products, and marketplace transactions are taxable.

• Missouri moved toward full marketplace facilitator implementation.
• Digital products and SaaS definitions are becoming more specific.
• Platform sellers may face reduced collection burden but still need reporting discipline.

Rate and reporting changes

• Some local jurisdictions increased specific local rates.
• Kansas continued reducing food sales tax.
• New York and California increased detail expected in certain sales reports.
• Florida and Georgia simplified parts of the online filing experience.

Response strategy

• Review 2023 and 2024 sales data by state.
• Update tax configuration and rate databases.
• Train operations and finance teams on new state differences.
• Build automated monitoring for nexus thresholds and filing due dates.