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Canada Saskatchewan raises PST to 6%

The Canadian province of Saskatchewan is to raise its Provincial Sales Tax from 5% to 6%. PST is added to the federal Goods and Services Tax of 5% to levy a total of 11% combined indirect tax on most...

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US reviews e-commerce Sales Tax

The US Treasury has said that the administration will shortly revisit Sales Tax on goods sold by out-of-state e-commerce Sellers. At present, Sellers with no physical location in another US state are...

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Puerto Rico Sales and Use Tax

Following last year’s abandoned attempt to introduce Value Added Tax, Puerto Rico has implemented reforms to establish another effort as it seeks to stabilise its poor fiscal position. The Legislative...

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Puerto Rico e-services VAT

Puerto Rico is considering introducing 15% VAT on the provision of electronic services, including streaming/downloads of games, music etc, e-books, online software, apps and member websites.  This...

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U.S. amnesty offers ‘clean slate’ for missed sales tax

European businesses have until 21st October to decide if they wish to take advantage of America’s MTC sales tax amnesty The 17th August 2017 marks the start of America’s MTC (multi state tax...

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Costa Rica VAT rise to 15%

The government of Costa Rica has put forward a proposal for an increase in VAT from 13% to 15%. The tax rise is part of a package of changes presented to parliament last week.  It included expansion of...

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Canada GST changes

Canada has made a number of proposals to change its Goods and Services Tax (inc Harmonised Sales Tax), including: Extend the GST liability to limited partnership investments Update GST rules on drop...

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Canada rejects 5% GST on electronic services

Canada has rejected introducing 5% federal Goods & Services Tax on electronic services to consumers such as: streaming films and music; online TV and radio; e-books, software and apps;...

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US marketplace sales tax amnesty extension

The sales tax amnesty for online Sellers in the US has been extended to 1 November 2017. Open to online marketplace sellers, the original 17th August – 17th October amnesty programme will forgive back...

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Canada 5% GST on car-sharing

Yesterday’s Canadian budget proposed extending GST to all private car-sharing services. The measure will require drivers working through Uber or similar services to register and charge 5% GST on any...

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