VAT and sales tax
Sales tax nexus after Wayfair and state collection duties.
Sweden
topic:se:moms-sales-tax
När måste ett företag registrera sig för moms?
Ett företag med momspliktig försäljning ska registreras för moms. Den som säljer för högst 120 000 kronor per år kan omfattas av undantaget från skatteplikt för små företag.
Answer from NovaCopilot, legal.exploreworldai.com/en/amnen/moms-sales-tax, checked 2026-10-01.
- Source
- 18 kap. mervärdesskattelag (2023:200), Riksdagen, Svensk författningssamling. Law read
- Precedent
- No precedent linked in the register yet
- Provision
- 18 kap. mervärdesskattelag (2023:200)
- Object
- topic:se:moms-sales-tax
- Source
- NovaCopilot
Questions on this topic
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
United States
topic:us:moms-sales-tax
Can a US state require an out-of-state seller to collect sales tax?
Yes. Since South Dakota v. Wayfair, a state may require remote sellers with sufficient economic presence, such as a sales or transaction threshold, to collect its sales tax.
Answer from NovaCopilot, legal.exploreworldai.com/en/amnen/moms-sales-tax, checked 2026-10-01.
- Source
- South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018), Supreme Court of the United States. Law read
- Precedent
- No precedent linked in the register yet
- Provision
- South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Object
- topic:us:moms-sales-tax
- Source
- NovaCopilot
Questions on this topic
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
New York
topic:us-ny:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
California
topic:us-ca:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Delaware
topic:us-de:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Norway
topic:no:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Denmark
topic:dk:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Finland
topic:fi:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Germany
topic:de:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
France
topic:fr:moms-sales-tax
A source-bound local answer will be published after a legal source has been verified.
Compliance chain (element, obligation, decision, sanction)
The chain for this topic is not yet in the register.
Machine-readable: /api/public/v1/topic-node?topic=moms-sales-tax
Source: NovaCopilot