> I noticed the $1 million exemption for small businesses. How will that work? If you sell for 11 months without collecting taxes then find yourself going viral around Christmastime and crossing the $1 million mark unexpectedly, are you suddenly liable for all those prior sales?
No, the $1 million is for total remote sales in the preceding calendar year. So up until the first year you make remote sales of $1 million, you are exempt; once you reach that threshhold, you are not exempt in subsequent years until the first year after the first year in which you fail to make $1 million in remote sales.
No, the $1 million is for total remote sales in the preceding calendar year. So up until the first year you make remote sales of $1 million, you are exempt; once you reach that threshhold, you are not exempt in subsequent years until the first year after the first year in which you fail to make $1 million in remote sales.