S595 - Various Revenue Laws Changes. (SL 2026-31)

• Providing a 60‑day grace period to remote sellers with regard to registering with DOR upon exceeding the economic nexus threshold, which occurs when a remote retailer makes gross sales sourced to this State in excess of $100,000.
• Allowing DOR to relieve certain taxpayers from the prepayment of sales and use tax requirement in situations where the taxpayer is holding the tax in trust for another person.

This Part became effective July 2, 2026.