Avalara：2026年税收变化报告（英文版）（68页）.pdf

1、2026A TAX COMPLIANCE GUIDE FOR BUSINESSES THEDITIONIntroduction Tariffs didnt dominate every tax discussion in 2025,though sometimes it felt like they did.There was also the One Big Beautiful Bill Act of 2025,which established federal tax and spending policies that will reverberate for years.And sta

2、tes enacted a plethora of tax changes that reduced income or property taxes,expanded sales tax bases,and carved out new sales tax exemptions.Trade policies remain in flux;as youll see in the global tax chapter,theres no saying what will happen with tariffs in 2026.And though the full force of the On

3、e Big Beautiful Bill Act(OBBBA)wont be felt for quite some time,OBBBA is already influencing 2026 state tax policies.States must assess how federal tariff,tax,and spending policies will impact their bottom line in 2026 and beyond and what to do about it.We cant cover every tax policy change here;the

4、re are simply too many.So,for the 10th edition of our annual tax changes report,were returning to our roots and focusing on sales tax.But because the world has changed a lot in 10 years,our 2026 report also covers tariffs,global electronic invoicing mandates,and notable value-added tax(VAT)updates.E

5、njoy.SALES TAXTHE STATE OF THE STATES BROADENING SALES TAX TAXING DIGITAL SERVICES TAXABILITY TRENDS ONLINE SALES TAX NONCOMPLIANCE GLOBAL TAXHELLO,TARIFFS TRADE DEALS GOODBYE,DE MINIMIS HOW TARIFFS AFFECT THE BOTTOM LINE EUROPE SINCE VIDA INTERNATIONAL TAX COMPLIANCE UPDATES IN 2026AI AND INTERNATI

6、ONAL TAX COMPLIANCE DISCLAIMER Tax rates,rules,and regulations change frequently.Although we hope youll find this information helpful,this report is for informational purposes only and does not provide legal or tax advice.SALES TAXTHE STATE OF THE STATESBROADENING SALES TAXTAXING DIGITAL SERVICES TA