document_title: Amazon tax

question_text: when did amazon start collecting sales tax in vermont

question_tokens: when did amazon start collecting sales tax in vermont

root

text: Amazon tax

text: Background[edit]

text: Proponents of forcing Amazon.com to collect sales tax—at least in states where it maintains a physical presence—argue the corporation wields an anti-competitive advantage over storefront businesses forced to collect sales tax.[4] Tax opponents respond to this argument by pointing out that individual states could make storefront businesses more competitive by lowering or entirely eliminating sales tax. Amazon is under increasing legal and political pressure from state governments, traditional retailers and other groups because of its refusal to collect sales tax in 41 of the 45 states with a statewide sales tax (as of March 2017). Those states include several where Amazon has a clear physical presence[5] via distribution centers and wholly owned subsidiaries.

tag: p

text: Amazon says it would support a federal solution to the sales tax problem as long as such legislation was fair and simple.[citation needed] As of May 2011 legislation has been introduced in Congress to allow states to impose sales taxes on sales to their residents from out-of-state.[citation needed] Amazon has not stated a public position on the bill. Amazon's competitors say it is insincere. Similar legislation, called the Main Street Fairness Act, failed in committee in 2010. Several earlier versions of the bill also failed to advance. Amazon lobbyists met four times with members of Congress or their aides in 2010 regarding the Main Street Fairness Act. The company spent $100,000 on lobbying in 2010, although these expenses also covered other bills discussed at the same time. Amazon has increased political contributions to federal lawmakers. Amazon's political action committee spent $214,000 during the 2010 election cycle, double what it spent for the 2008 elections.[6]

text: State legislation[edit]

text: Not all states listed below have instituted Amazon laws. State responses have varied widely. In many cases, Amazon has started collecting sales taxes because they have opened up a fulfillment center or some other physical presence in the state. In other cases, states have entered into agreements with Amazon to collect sales taxes, but formal laws have not been passed. Finally, some states have passed laws that require out-of-state retailers to either collect sales tax or notify buyers that they are responsible for reporting their owed sales tax to state tax authorities. During the first wave of "Amazon laws", many states determined that if an affiliate or other entity in the state received compensation for referrals to an online retailer, then that constituted a nexus in the state and hence retailers were liable for collecting sales taxes. In many cases, after these laws were passed, Amazon shut down its affiliate program in those states and was able to avoid collecting sales taxes. Other states (such as New York) took stricter stances and required online retailers to collect sales taxes on all sales and shipments to residents of their states whether or not the retailer had a physical presence in the state.[7] Finally, many agreements and laws require Amazon and other online retailers to only collect state sales tax, not local sales taxes.

text: Alabama[edit]

text: On October 1, 2015, Alabama allowed retailers to voluntarily join their Simplified Sellers Use Tax program in which sellers would collect a flat 8% sales tax no matter where they shipped to within the state. Alabama's law also allows them to lock in the 8 percent rate even if the federal government adopts a higher figure in the future. The tax applies to all sales regardless of where they are shipped in the state.[8] Furthermore, if sellers paid on time, they would be able to keep 2% and only remit 6% to Alabama. As a condition of joining the program, sellers agree to maintain records of all sales into Alabama, including purchaser name and address as well as purchase amount and taxes collected.[9] Then, on January 1, 2016, new rules promulgated by the Alabama Department of Revenue required any out-of-state sellers doing more than $250,000 in sales to Alabama residents would be required to collect sales tax. This appears to be in contradiction to Quill Corp. v. North Dakota.[10]

text: As of November 1, 2016, Amazon started collecting state sales tax by participating in Alabama's Simplified Use Tax Remittance Program, joining over 50 other retailers that had joined the program.[11]

text: Arizona[edit]

text: On October 26, 2012, Amazon reached an agreement with the Arizona Department of Revenue to pay $53 million to settle unpaid sales taxes. Furthermore, effective February 1, 2013, Amazon agreed to begin collecting sales taxes for goods sold to Arizonans. Furthermore, on July 1, 2013, Amazon would also begin collecting sales tax on digital products or services, like books. Amazon only agreed to collect the 6.6% state sales tax, but there was no requirement to collect local sales taxes, which can bring total tax close to 10%.[12] This was an agreement between Amazon and Arizona, which mainly centered on Amazon's tax obligations because it maintains warehouses in Arizona. Arizona does not have a state law forcing other online retailers to collect sales tax if they do not have a physical nexus in Arizona.

text: Arkansas[edit]

text: In 2011, Arkansas passed a bill requiring Amazon to collect sales tax. The bill took advantage of Amazon's use of affiliates based in Arkansas to establish the necessary physical nexus. Amazon responded by terminating the contracts of its Arkansas-based affiliates effective July 24, 2011.[13] As of March 1, 2017, Amazon will be charging Arkansas residents sales tax after legislation was being moved to collect sales taxes from online retailers. Whether Amazon collects local sales taxes is unclear.[14] Arkansas is currently considering two bills that would require online retailers to collect sales tax (SB 140) or notify Arkansas residents that they owe sales taxes to the Arkansas government (HB 1388).[15][16][17]

text: In April 2017, Amazon began collecting sales tax in the state.[1]

text: California[edit]

text: In 2009, California representative Nancy Skinner pushed legislation to tax online sales that was approved as part of the state budget. Gov. Arnold Schwarzenegger vetoed the legislation.[18] On January 19, 2011 Skinner introduced similar legislation in the form of AB153 that later became law. The bill required out-of-state online sellers with affiliates in California to collect sales tax on purchases made by state residents. The affiliate provision was included to ensure that only sellers with a California nexus are taxed, as required by federal law.[19] "This legislation will close the current loophole in tax law that has allowed out-of-state companies to avoid collecting California sales and use tax," stated Skinner.[18] Skinner estimated that AB153 could produce between $250 million and $500 million per year in new revenue. She and other supporters of the bill believe that the election of Jerry Brown to the governorship and support from retailers such as Barnes & Noble will help the measure become law.[20]

text: In 2011, Amazon threatened to terminate roughly 10,000 of its affiliates located in California if legislation pending in the state legislature to deem such affiliates as constituting a nexus that requires the collection of sales tax is passed. California affiliates would no longer receive commissions on referrals to Amazon.[21] As of March 2011, four bills are pending in the state legislature that would define the use of associates located in California-* for sales referrals as activity subject to taxation by California. In a letter addressed to California's Board of Equalization, the agency responsible for collecting sales taxes, Amazon called such legislation "unconstitutional" and said it would terminate its California affiliates if passed. "If any of these new tax collection schemes were adopted, Amazon would be compelled to end its advertising relationships with well over 10,000 California-based participants in the Amazon 'Associates Program,'" wrote Paul Misener, Amazon's Vice President for Global Public Policy.

text: Responding to Amazon, Nancy Skinner said, "This is really about e-fairness. It's really to be fair and show our California Businesses that we're not hanging them out to dry."[22] According to the American Independent Business Alliance, the corporation has operations in at least seven California cities and should be forced to collect sales tax regardless of its threats.[5]

text: In July 2011, Amazon made good on its promises to terminate California affiliates. According to the Performance Marketing Association, there were 25,000 Amazon affiliates based in California.[23] However, on Amazon's website, under "United States Subsidiaries," listed are four California locations for A2Z Development Center Inc. - "an innovative customer-centric software development company" - including in San Francisco and Cupertino, where the Kindle was designed; a search engine company called A9.com in Palo Alto; and, in San Francisco, Alexa Internet, another Amazon search company.[24]

text: Due to its opposition to rules that would require the company to collect sales tax, Amazon.com is facing a boycott from a coalition of California non-profits. One of the groups behind the boycott, Think Before You Click CA, says improved sales tax enforcement will bring in $200 million per year in additional revenue and encourage people to shop at local traditional retailers instead of online.[25]

text: Compromise with Amazon.com[edit]

text: In response to resistance from Amazon.com, other online retailers, and anti-tax groups, the State of California agreed to a delay of one year before requiring online retailers to begin collecting sales tax on sales to California addresses.[26] In return for the one-year delay, Amazon.com says it will create 10,000 full-time jobs, 25,000 seasonal jobs, invest $500 million in various facilities in California over the next few years, and begin remitting sales taxes on orders shipped to California.[citation needed] California began collecting sales taxes on September 15, 2012 and the rate will depend upon where the buyer is located. However, this requirement may not apply to third-party sellers on Amazon.[27]

text: Colorado[edit]

text: In response to HB 10-1193 passed in 2010, Amazon terminated its relationship with all affiliates located in Colorado. The bill originally sought to tax sales to Colorado residents by online retailers with Colorado affiliates. The bill was amended to remove all reference to affiliates in order to discourage Amazon from cutting ties with them. The final bill required large online retailers to either remit tax on sales to Colorado residents or provide information on Colorado customers to the state. In spite of this move Amazon still decided to terminate its Colorado affiliates.[28]

text: Amazon began collecting sales tax in Colorado on February 1, 2016.[29] On February 23, 2016, the Federal 10th Circuit Court of Appeals court upheld the law against a legal challenge by the Direct Marketing Association. Ruling Judge Neil M. Gorsuch contended that overturning the law would create a statewide "tax shelter" for online retailers. Following the ruling, policy experts predicted that the decision could lead to a unified push for national internet sales taxes.[30] It is unclear whether or not Amazon collects local taxes.[31][32]

text: Connecticut[edit]

text: In May 2011, Connecticut Gov. Dannel P. Malloy signed legislation that requires online retailers to collect sales tax if they have affiliates in the state. The legislation aims to raise $9.4 million. Amazon said Connecticut’s legislation violates Quill Corporation v. North Dakota and immediately moved to terminate its affiliate relationships in Connecticut. Amazon accused traditional retailers such as Wal-Mart of being behind Connecticut's new law.[13]

text: “We opposed this new tax law because it is unconstitutional and counterproductive. It was supported by big-box retailers, most of which are based outside Connecticut, that seek to harm the affiliate advertising programs of their competitors. Similar legislation in other states has led to job and income losses, and little, if any, new tax revenue," Amazon said in a letter to its affiliates.[13]

text: Amazon has agreed to collect state sales tax of 6.35% in CT starting November 1, 2013. Amazon has also agreed to invest $50 million in Connecticut and to create hundreds of new full-time jobs in the state.[33][34]

text: District of Columbia[edit]

text: Amazon began collecting DC's 5.75% sales tax on October 1, 2016.[35][36]

text: Florida[edit]

text: In a 2012 editorial supporting tax equity, the Florida St. Petersburg Times wrote, "As long as Internet-only sellers such as Amazon.com can get away with not collecting state sales tax and effectively sell their products for at least 6 percent less, Florida merchants pay the price. It's past time for lawmakers to work toward a level playing field."[37]

text: In May 2014, Amazon started collecting sales tax in Florida after starting plans to build two warehouses in the state.[38] Amazon agreed to collect the state sales tax of 6%, but there was no mention of collecting local sales taxes [39]

text: Georgia[edit]

text: Georgia had passed a law that became effective in January 2012 expanding the definition of what constituted a physical presence in the state in hopes that it would force online retailers to begin collecting sales taxes. However, Amazon did not collect sales taxes until Amazon agreed to start collecting Georgia sales tax on September 1, 2013.[40]

text: Hawaii[edit]

text: In January 2017, Hawaii state lawmakers were considering legislation requiring Amazon and other online retailers to collect sales tax.[41] Amazon began to collect a 4% state sales tax, beginning April 1, 2017.[1]

text: Idaho[edit]

text: Amazon began collecting Idaho's 6% sales tax from customers who reside in Idaho beginning Saturday, April 1, 2017.[1]

text: Illinois[edit]

text: Illinois passed legislation to tax online sales made to consumers located in the state. In March 2011 Gov. Pat Quinn signed the "Main Street Fairness Act," which targets online retailers with Illinois affiliates. Quinn said the act would help create fair competition and generate more revenue for the state. Illinois estimates that it loses $153 million in sales taxes every year because out-of-state retailers do not remit sales tax on purchases made by Illinois residents. Some online retailers have responded to this legislation and similar efforts in other states by threatening income tax revenues collected from their online affiliates. Amazon, along with Overstock.com, has threatened to terminate affiliates in states that demand that sales tax be collected by online retailers, including Illinois.[42] Wal-Mart responded by inviting online businesses based in Illinois to join its affiliate network.[43]

text: The Illinois Policy Institute has said that the law has been "all pain and no gain." While it was "sold as a significant revenue raiser and a step toward improved tax fairness, it is accomplishing little more than pushing online entrepreneurs out of state."[44]

text: The law was declared unconstitutional in October 2013 by the Illinois Supreme Court[45] because it applied only to online businesses. Illinois subsequently passed similar legislation which applied to "catalog, mail-order and similar retailers along with online sellers... if they have sales of $10,000 or more in the prior year." Although the law went into effect January 1, 2015, retailers were given an additional month to comply with the legislation.[46] Online retailers are required to collect the 6.25% state sales tax, but do not have to collect local sales taxes in addition to the state rate.[47]

text: Amazon announced in October that it plans to build several facilities in Illinois by 2017, including the first this year, which eventually would have required it to collect the state's use tax.[48]

text: Indiana[edit]

text: Indianapolis based Simon Property Group sued the state in 2011 to force it to collect sales tax from Amazon in an attempt to level the playing field.[49] In a settlement deal brokered by Gov. Mitch Daniels in January 2012, Amazon agreed to collect sales tax from Indiana residents beginning January 1, 2014.[50] Amazon owns four distribution centers in Indiana, which satisfies the physical requirement.[51]

text: Iowa[edit]

text: On January 1, 2017, Amazon began collecting 6% sales tax in Iowa.[52] As Amazon has no physical presence in Iowa, it is not compelled by law to collect state sales tax. Amazon will not collect the local option portion of the sales tax.

text: Kansas[edit]

text: Amazon has collected sales tax in Kansas since at least 2005 even though it opened up a distribution center back in 1999, which satisfies the physical presence requirement that often forces retailers to collect sales taxes.[53] Proposed Senate Bill 111 would require online retailers to notify Kansas residents of their sales tax liabilities if the retailer does not collect sales taxes on the transaction.[54]

text: Kentucky[edit]

text: Amazon has collected sales tax in Kentucky since 2005 according to the Tax Justice Blog, but Amazon has maintained a distribution center in Kentucky since at least 1999.[55] Kentucky does not have a law requiring sales tax collection for companies that do not have a physical presence in the state.[56]

text: In a 2011 editorial The State (A South Carolina paper) criticized the Kentucky incentives given to Amazon to build a distribution center in Lexington. They wrote, with respect to the South Carolina deal, that that deal with Amazon created "...yet another exemption in our Swiss-cheese tax code, and surrender[ed] what little leverage we have to collect taxes on the fastest-growing segment of the retail sector — from which we derive the largest share of the revenue that runs state government. It’s only a small step from giving Amazon a five-year exemption from collecting the sales taxes from S.C. residents to giving that same break to Walmart, Target and all the other businesses that offer online shopping — as one Senate amendment actually proposed to do."[57]

text: Louisiana[edit]

text: As of January 1, 2017, Amazon began collecting sales tax in Louisiana.[58] Louisiana citizens, whose state has one of the highest average combined sales tax rate in the nation, now pay, on average, 9% in state and local sales and use tax for Amazon purchases.[59]

text: Act 22, passed in on March 14, 2016 requires online retailers to collect sales taxes on online purchases.[60]

text: Maine[edit]

text: On April 1, 2017, Amazon started collecting 5.5% sales tax in Maine following pressure from State officials.

text: Maryland[edit]

text: On October 1, 2014, Amazon started collecting sales tax in Maryland ahead of a planned opening of a new distribution center in Southeast Baltimore.[61] Maryland does not currently require online retailers without a physical presence in the state to collect sales taxes.[62]

text: Massachusetts[edit]

text: On November 1, 2013, Amazon began collecting the states' 6.25% sales tax for Massachusetts residents. The collection only applies to purchases made on Amazon and not to third-party sellers through Amazon. Amazon is now collecting sales taxes primarily because it now has a physical presence in Massachusetts.[63]

text: Michigan[edit]

text: On October 1, 2015, Amazon started collecting sales tax in Michigan in accordance with a state law compelling online retailers to do so if they have a physical presence in the state.[64]

text: Minnesota[edit]

text: On October 1, 2014, Amazon started collecting sales tax in Minnesota.[61] There is no state law compelling it to collect taxes. This decision came ahead of Amazon's decision to open up a distribution center in Shakopee that is opened in early 2017.[65]

text: Mississippi[edit]

text: On January 12, 2017, Mississippi's chief tax collector filed to require any company doing more than $250,000 of sales in Mississippi each year to collect the state's 7% sales tax. Amazon has already begun collecting sales tax as of February 1, 2017. Furthermore, at least 3 bills have been introduced into the state legislature to require remote retailers to pay sales tax.[66] Mississippi will allow the internet tax bill passed by the house committee on February 1, 2017, to die in committee. Lt. Gov. Tate Reeves called the bill unconstitutional.[67]

text: Missouri[edit]

text: Two legislators in Missouri have proposed joining the Streamlined Sales Tax Project to ensure that the state collects sales tax on goods shipped from online retailers located out-of-state. Currently Missourians are required to remit use tax for purchases made online but the state government has no practical method to force compliance. Legislative staff report that taxing online sales should significantly increase revenue. Rep. Margo McNeil cited a University of Tennessee study saying that Missouri stands to lose $187 million in 2011 by not taxing online sales. McNeil also said the streamlined sales tax is a good way to end the unfair advantages enjoyed by online retailers over traditional businesses. "The tax is a step in trying to even the playing field because right now we have a lot of people who are going in and using the stores as a showroom and then going home and buying on the Internet ...," McNeil said.[68]

text: On February 1, 2017, Amazon began collecting the state portion of the sales tax rate in Missouri that is 4.225 percent, but does not collect city and county portions of the sales tax rate that is charged on local purchases.[69]

text: Nebraska[edit]

text: Amazon began collecting sales tax in Nebraska on January 1, 2017. Nebraska does not currently have a law requiring online retailers to collect sales taxes if they do not have a physical presence in the state.[70] The sales tax in Nebraska is 6%.

text: Nevada[edit]

text: Legislation that would have required Amazon to collect sales tax on purchases shipped to Nevada failed in committee in the state legislature in May 2011. The legislation was proposed by the Retail Association of Nevada and was expected to generate $16 million annually in additional sales tax collections. Concerns about whether such a move might prompt Amazon.com to close its distribution center in the state were partially responsible for derailing this legislation.[71] However, in April 2012, an agreement was reached that would require Amazon to collect sales tax from Nevada customers beginning on January 1, 2014.[72] The agreement would include collecting state and local sales taxes.[73] Nevada does not require other online retailers without a physical presence in Nevada to collect sales taxes.

text: New Jersey[edit]

text: Amazon began collecting sales tax in New Jersey on July 1, 2013.[74][75] This was a result of opening up warehouses in New Jersey. New Jersey has not passed a law that would require online retailers without a physical presence to collect sales taxes.[76]

text: New Mexico[edit]

text: Effective April 1, 2017, Amazon began collecting sales taxes in New Mexico. New Mexico's Revenue Department says that just over 5 percent sales tax will be collected with some going to the state's general fund and some going to the cities where the product was purchased. This 5 percent is much less than the average combined state and local sales tax of 7.51%.[77][78]

text: Several bills are currently under consideration to reform New Mexico's tax laws and force online retailers to collect sales taxes.[79]

text: New York[edit]

text: In 2008, New York passed a law that would force online retailers to collect sales taxes on shipments to state residents.[7] Shortly after the law was signed, Amazon filed a complaint in the New York Supreme Court objecting to the law.[7] The complaint wasn't based on whether in-state customers should pay tax, but upon the long-standing practice of it being the responsibility of the customer to report the sales tax (known as use tax in this case) and not that of the out-of-state businesses.[7] The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Bransten stated "there is no basis upon which Amazon can prevail."[80]

text: As of 2011 Overstock.com is suing New York state to prevent being required to collect sales taxes on goods shipped to New York residents. In order to comply with the physical presence requirement of Quill Corp. v. North Dakota the law targets out-of-state retailers who make use of New York-based affiliates. Overstock.com argues that the use of affiliates is not enough to meet the physical presence test and that the law thus violates the Commerce Clause. In addition to filing suit, Overstock.com has terminated its 3,400 affiliates in New York.[81]

text: In early 2017, Governor Cuomo proposed that sales tax collection be applied to Amazon's "Marketplace" operations.[82] In April 2017, Amazon began collecting sales tax in the state.[1]

text: North Carolina[edit]

text: Due to former state laws, Amazon did not allow North Carolina residents to participate in the Amazon Affiliates program, however this is no longer the case.[83] Starting February 1, 2014, Amazon began collecting NC state sales tax on orders.[84]

text: North Dakota[edit]

text: Amazon has collected sales tax in North Dakota since at least 2001 because they operated a fulfillment center in Grand Forks at that time until 2005. Even after closing the fulfillment center, they still collect sales tax even though North Dakota still has not passed any Amazon tax laws.[85][86]

text: Ohio[edit]

text: A study released by the University of Cincinnati in October 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases are already required to self-report and pay sales tax but compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.[citation needed]

text: On June 1, 2015, Amazon began collecting sales tax in the State of Ohio due to the new data centers that are being built at the Columbus, Ohio area. This satisfies the requirement of a physical presence of Amazon to begin collecting sales tax in the state due to the affiliate owned by Amazon.[87]

text: Oklahoma[edit]

text: Oklahoma Governor Mary Fallin announced in February 2017 that on March 1, Amazon would begin collecting sales taxes on online purchases. This followed the passage by the state legislature of the Oklahoma Retail Protection Act, introduced by Representative Chad Caldwell.[88] Under the Act, affected retailers are responsible for either collecting and remitting state and local sales tax or notifying their customers of their tax obligations.

text: Pennsylvania[edit]

text: The Pennsylvania Department of Revenue released a sales tax bulletin on December 1, 2011 outlining the Commonwealth's interpretation of the Tax Reform Code of 1971 (TRC). The bulletin focuses on the Commonwealth's definition of a nexus for the purposes of collecting sales tax, and points out that the TRC defines a business as "maintaining a place of business in this Commonwealth" if that business engages in an activity within the Commonwealth "either directly or through a subsidiary, representative, or agent, in connection with the lease, sale or delivery of tangible personal property."[89]

text: While issuing the sales tax bulletin, Revenue Secretary Dan Meuser said that the Commonwealth would lose an estimated $380 million in 2011 due to the non-collection of online sales taxes.[90] At issue is the presence of four Amazon Fulfillment Centers located in Pennsylvania. Early in December 2011, Meuser said that if out-of-state sellers who haven’t previously collected state sales tax register and start collecting the taxes by February 1, 2012, then the Commonwealth would not seek payments of back taxes. After this deadline, Meuser said the Commonwealth would take enforcement action seeking back taxes.[91] On January 27, 2012, Meuser said that the new tax collection policy was being granted a one time extension until September 1, 2012 because the original "compliance deadline [was] impractical from operational and technical standpoints."[92] Amazon began collecting sales tax in the state beginning on that September 1 deadline. Currently, Amazon just collects Pennsylvania's 6% sales tax, but does not collect any local sales taxes.[93]

text: Rhode Island[edit]

text: On February 1, 2017, Amazon began voluntarily collecting Rhode Island's 7% sales tax.[94] Back in 2009, Rhode Island had passed a law which would have forced Amazon to collect sales taxes if it had "affiliates" in the state. As a result, Amazon cut ties with its affiliates in Rhode Island.[95]

text: South Carolina[edit]

text: Amazon had agreed to open a distribution center near Columbia, South Carolina that would employ 1,200 people in exchange for a five-year exemption from collection of sales taxes from shoppers in South Carolina. The state House of Representatives rejected the deal in April 2011 and Amazon cancelled plans for its distribution center. Amazon resumed negotiations and offered 2,000 jobs in exchange for a sales tax exemption and other incentives. Under a compromise approved by the South Carolina state legislature in May 2011, Amazon agreed to notify South Carolina customers by email that sales tax was owed on their purchases but shoppers would still be responsible for paying the tax by themselves. Governor Nikki Haley says she plans to allow the bill to become law without signing it.[96]

text: In a statement made after the deal for Amazon passed the state House the Alliance for Main Street Fairness said, “Today’s vote in the South Carolina House of Representatives is just one step in the process, yet it’s unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state’s existing employers and their 375,000 employees. The vote is particularly disappointing in light of dubious, last minute promises that certainly appear to have influenced some legislators to switch their vote. We’ll rally our troops and voice our concerns to the Senate where we hope they will come to a more fair and rational decision. The case against this special deal continues to grow on a daily basis."[97]

text: Main Street expressed strong disapproval of the South Carolina Senate's approval of this arrangement. In a press release Main Street said, “Nobody complained when Amazon was given free land, property tax cuts, job tax credits and a repeal of the limits on weekend sales. But in the end, this special exemption only passed after backroom deals and last-minute promises were made by Amazon officials – something which should disappoint everyone interested in transparency and good government."[98]

text: South Carolina has passed legislation that required Amazon and other internet retailers to start collecting sales tax in 2016. Prior to 2016, Amazon was not required to collect sales tax on purchases made by South Carolina residents. However, the company was responsible for notifying South Carolina residents via e-mail that they faced liability for sales tax and residents were still required to report the value of all purchases made on Amazon in the previous year and pay the appropriate sales tax on their South Carolina tax return .[99] As of January 1, 2016, the tax legislation has expired, meaning that Amazon is now required to collect sales tax at the point of sale from South Carolina residents.[100]

text: South Dakota[edit]

text: On February 1, 2017, Amazon agreed to being collecting sales tax in South Dakota. This followed legislation passed in 2016 requiring retailers to remit sales tax even if they did not have a physical presence in the state.[101]

text: Tennessee[edit]

text: Amazon attempted to avoid being required to collect Tennessee sales tax during negotiations with economic development officials to build two warehouses outside of Chattanooga. Amazon argues that its warehouses are not directly affiliated with the company and thus do not create a nexus that would require the collection of sales taxes. Tennessee revenue officials will not reveal any specific information on a deal with Amazon as they claim doing so would violate state confidentiality laws.[102]

text: A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents. The opinion also stated that Amazon's construction of distribution centers in the state constitutes a physical nexus.[103]

text: According to study done by the University of Tennessee's Center for Business and Economic Research, the Tennessee state government and local governments will lose about $410 million in tax revenue in 2011 due to online sales.[104]

text: On January 1, 2014, Amazon began collecting sales tax on purchases in Tennessee, after a two-year delay from when Governor Haslam signed the online sales tax bill in 2012.[105][106] Amazon collects both state and local sales tax.[107]

text: Texas[edit]

text: In 2010, Texas sent a demand letter for $269 million in sales taxes that the state argues should have been collected and remitted for sales to Texas customers. This dollar amount covers uncollected taxes from December 2005 to December 2009 and also includes penalties and interest. Texas authorities began an investigation of Amazon's tax status after a May 2008 report by The Dallas Morning News questioned why Amazon does not collect sales tax from Texas customers despite maintaining a distribution center in Irving near the Dallas/Fort Worth International Airport. Amazon argues that this distribution center, owned by Amazon.com KYDC LLC, located at the same address as Amazon's corporate headquarters in Seattle, is a legally separate entity and thus does not establish a physical presence in Texas that would require Amazon to collect sales taxes.[108] Amazon has decided to close the Irving distribution center in order to avoid future attempts by Texas to force the collection of sales taxes.[109]

text: Texas Comptroller Susan Combs faced skeptical questions and criticism from members of the Texas Senate Finance Committee February 16, 2011 over her attempts to collect back sales tax from Amazon.com. Combs replied by saying that all businesses must obey the law "It is our belief that this is a very, very clear issue about nexus. As I say, this started probably because of catalog sales 47 years ago in 1963," said Combs. Combs also cited a Texas law to back up her argument that Amazon is required to collect sales taxes: "A retailer is engaged in business in this state if the retailer: 1.) maintains, occupies, or uses in this state permanently, temporarily, directly, indirectly or through a subsidiary or agent, however named, an office, place of distribution, sales or sample room or place, warehouse, storage place, or any other place of business.”[110] The Dallas Morning News published an editorial supporting Combs' efforts to collect sales tax from Amazon.com on 17 February 2011. The paper wrote, "It defies logic that a book bought online can elude sales tax while the same book bought in a bookstore can’t. A sales transaction is a sales transaction, and if one is taxed, why shouldn’t the other be taxed as well?"[111]

text: In March 2010, State Rep. Linda Harper-Brown filed House Bill 2719. House Bill 2719 would allow Amazon to avoid Texas sales tax by amending the state tax code to exempt companies or individuals from being classified as retailers or being ordered to provide state agencies with information on purchases made in Texas, if they make use of "only a fulfillment center...or computer server." House Bill 2719 stands in sharp contrast to House Bill 2403, introduced by Rep. John Otto. House Bill 2403 would close loopholes in the Texas tax code that support Amazon's claim of being exempt from collecting sales tax. [112]

text: Legislation pushed by Rep. John Otto to require Amazon and other online retailers with a physical nexus in the state of Texas to collect and remit sales tax became law in 2011. The legislation deems any company with a store, distribution center, or other place of business in Texas as having a physical nexus there for the purpose of collecting sales tax. Otto said that Amazon contended that they did not need to collect the state sales tax because the company did not have a store front in the state and that a subsidiary owned their distribution center in Irving, Texas.[113]

text: In April 2012, Amazon agreed to create 2,500 jobs and invest $200 million in new distribution centers in Texas if the state forgave $269 million in back sales taxes. Under the agreement, Amazon began collecting sales taxes from Texas customers beginning July 1, 2012.[114] Under the agreement, Amazon collects the state sales tax of 6.25%, but likely not local sales tax.[115]

text: Utah[edit]

text: Under Utah state law, internet retailers are only required to collect sales tax for online sales if they have a physical presence and Amazon does not have a physical presence in Utah. However, on December 7, 2016, Gov. Gary Herbert announced that his 2017 tax plan includes a deal with Amazon to start collecting sales tax on Utah purchases. Amazon began collecting sales tax on January 1, 2017. The details of the deal between the state and Amazon, however, remain confidential.[116][117]

text: Vermont[edit]

text: As of February 1, 2017, Amazon began collecting Vermont's 6% state sales tax, ahead of a Vermont statute about internet sales tax due to go into effect in July 2017.[118][119] Online retailers will not be required to collect the 1% local sales tax that many Vermont towns impose.[120]

text: Virginia[edit]

text: As of January 2012, Virginia state senator Frank Wagner has introduced legislation that would require companies with a distribution center, warehouse, fulfillment center, office, or other such location in the Commonwealth of Virginia to collect and remit sales tax. Amazon has announced its intent to build two distribution centers in Richmond. This legislation is supported by the Alliance for Main Street Fairness.[121] This legislation was passed in early 2013 with an effective date of September 1, 2013. The only retailers to be affected by this bill, since it only clarifies what qualifies as a physical nexus, are Amazon and backcountry.com.[122]

text: On January 22, 2012, Gov. Robert F. McDonnell’s office announced that an agreement that Amazon.com would begin collecting state sales tax had been reached with Amazon.com and members of the General Assembly.[123] The announcement notes that Amazon.com began collecting and remitting Virginia sales tax on September 1, 2013.[124]

text: West Virginia[edit]

text: Starting on October 1, 2013, Amazon began collecting sales tax in West Virginia. This was after West Virginia passed a law requiring out-of-state retailers to apply sales tax if they or a subsidiary have a physical presence in the state.[125]

text: Washington[edit]

text: In 2008, Amazon began collecting sales tax in Washington, their home state, after a state law was passed requiring in-state online retailers to collect sales tax.[1] On January 1, 2018, Amazon began enforcing and collecting tax on third-party merchant sales to Washington state customers, as required by a new state law. Washington was the first to have this policy enforced, with plans to bring merchant order taxes to other states in the future. [126]

text: Wisconsin[edit]

text: Amazon began collecting sales taxes in Wisconsin on November 1, 2013, about a year before its Kenosha distribution center was set to open. [127] Amazon will only be collecting the 5% state sales tax, but not the local sales tax.[128] Wisconsin has not passed an Amazon law, Amazon is collecting sales tax because of its distribution center in the state.

text: Wyoming[edit]

text: Starting March 1, 2017, Amazon voluntarily agreed to begin collecting sales tax in Wyoming.[129] On March 1, 2017, Wyoming passed a bill requiring anyone that does more than 200 transactions or over $100,000 in sales in Wyoming to pay state sales tax.[130]

text: Affiliates[edit]

text: Amazon in the past was often able to overcome threats from state governments by cutting ties with local partners or leaving the state in question. Amazon severed its relationships with affiliates in Colorado due to efforts by the state government to collect sales tax on internet purchases. Amazon has threatened similar action against affiliates in Illinois over the same issue.[42] In February 2011, Amazon announced that it would be closing its Dallas, Texas distribution center over the sales-tax dispute[131]

text: Entity isolation[edit]

text: Amazon has created subsidiaries that are treated separately for tax matters, a legal technique called "entity isolation". The subsidiary that developed the Kindle is in California, but because it doesn't sell the Kindle directly to customers, Amazon's legal position was that it wasn't required to collect sales taxes in California. In the company's financial report for the quarter ending September 30, 2009, the company stated that the imposition of sales-tax collection by more states or Congress could "decrease our future sales."[132] [needs update]


document_title: List of Prime Ministers of the United Kingdom by age

question_text: who became prime minister at the age of 47

text: Overview[edit]

text: The median age upon accession to the premiership is 53 years and 87 days, which falls between Earl of Derby (23rd) and Margaret Thatcher (24th). The youngest Prime Minister to assume office was William Pitt the Younger (aged 24 years, and 205 days). The youngest Prime Minister to leave office was Duke of Grafton (aged 34 years, and 122 days). The oldest Prime Minister to assume office for the first time was Viscount Palmerston (aged 70 years, and 109 days). The oldest Prime Minister to be appointed overall was William Ewart Gladstone (aged 82 years, and 230 days) when he was appointed for the fourth and final time on 15 August 1892. Gladstone was also the oldest Prime Minister to leave office (aged 84 years and 63 days) at his final retirement on 2 March 1894.

text: There are currently five living British prime ministers including incumbent Theresa May.

text: The oldest living former Prime Minister is John Major, born 29 March 1943 (aged 75 years, 153 days). Gordon Brown is the second oldest, 7 years, and 328 days younger than Major. Brown was born on 20 February 1951 (aged 67 years, 190 days).

text: The youngest living former Prime Minister is David Cameron, born 9 October 1966 (aged 51 years, 324 days). Tony Blair is the second youngest, 13 years, and 156 days older than Cameron. Blair was born on 6 May 1953 (aged 65 years, 115 days).

text: The longest-lived prime minister was James Callaghan, who died on the eve of his 93rd birthday on 26 March 2005. Harold Macmillan was the second longest-lived, 42 days short of Callaghan. The oldest living prime minister, John Major, will tie Macmillan if he lives to 15 February 2036, and tie Callaghan if he lives to 28 March 2036. The second-oldest living prime minister, Gordon Brown, will tie Macmillan if he lives to 8 January 2044, and tie Callaghan if he lives to 19 February 2044. The shortest-lived prime minister was Duke of Devonshire who was 44 years, and 147 days when he died on 2 October 1764.

text: The prime minister with the longest retirement is Duke of Grafton, at 41 years and 45 days. He achieved this record on 1 January 1799, surpassing Earl of Bute, who died 28 years, and 337 days after leaving office. Bute held the record for 7 years. The closest anyone has been to Grafton's record since  was Henry Addington, who left office on 10 May 1804, and died 39 years, and 281 days later on 15 February 1844. Of the four former prime ministers currently alive, John Major has been retired the longest, he left office on 2 May 1997. If he is still alive on 24 June 2038, he will surpass Grafton's record and become the longest lived prime minister after office. The prime minister with the shortest retirement is Henry Campbell-Bannerman, who died only 15 days after leaving office.

text: Four British prime ministers have lived into their 90s. They are (in order of birth):

text:
Winston Churchill (1874–1965)
Harold Macmillan (1894–1986)
Alec Douglas-Home (1903–1995)
James Callaghan (1912–2005)

tag: ul

text: List of prime ministers[edit]

text: a indicates the prime minister died in office

text:
Order of office

Prime Minister

Date of birth

Date of (first) appointment

Age at (first) appointment

End date of (final) term

Age at leaving office

Length of retirement

Date of death

hideLifespan

1

Robert Walpole

(1676-08-26)26 August 1676

4 April 1721 (1721-04-04)

7004162910000000000♠44 years, 221 days

11 February 1742 (1742-02-11)

7004239090000000000♠65 years, 169 days

7003113100000000000♠3 years, 35 days

(1745-03-18)18 March 1745

7004250400000000000♠68 years, 204 days (25,040 days)

2

Earl of Wilmington

(1673-01-01)1 January 1673  1673

16 February 1742 (1742-02-16)

7004250660000000000♠68 years, 230 days  68–69 years

(1743-07-02)2 July 1743

N/A

N/A

(1743-07-02)2 July 1743a

7004255670000000000♠70 years, 1 day  69–70 years (25,577 days)

3

Henry Pelham

(1694-09-25)25 September 1694

27 August 1743 (1743-08-27)

7004178670000000000♠48 years, 336 days

6 March 1754 (1754-03-06)

N/A

N/A

(1754-03-06)6 March 1754a

7004217110000000000♠59 years, 162 days (21,711 days)

4

Duke of Newcastle

(1693-07-21)21 July 1693

16 March 1754 (1754-03-16)

7004221520000000000♠60 years, 238 days

26 May 1762 (1762-05-26)

7004251450000000000♠68 years, 309 days

7003236700000000000♠6 years, 175 days

(1768-11-17)17 November 1768

7004275120000000000♠75 years, 119 days (27,512 days)

5

Duke of Devonshire

(1720-05-08)8 May 1720

16 November 1756 (1756-11-16)

7004133410000000000♠36 years, 192 days

25 June 1757 (1757-06-25)

7004135620000000000♠37 years, 48 days

7003265600000000000♠7 years, 99 days

(1764-10-02)2 October 1764

7004162180000000000♠44 years, 147 days (16,218 days)

6

Earl of Bute

(1713-05-25)25 May 1713

26 May 1762 (1762-05-26)

7004178980000000000♠49 years, 1 day

8 April 1763 (1763-04-08)

7004182150000000000♠49 years, 318 days

7004105640000000000♠28 years, 337 days

(1792-03-10)10 March 1792

7004287790000000000♠78 years, 290 days (28,779 days)

7

George Grenville

(1712-10-14)14 October 1712

16 April 1763 (1763-04-16)

7004184460000000000♠50 years, 184 days

13 July 1765 (1765-07-13)

7004192650000000000♠52 years, 272 days

7003194900000000000♠5 years, 123 days

(1770-11-13)13 November 1770

7004212140000000000♠58 years, 30 days (21,214 days)

8

Marquess of Rockingham

(1730-05-13)13 May 1730

13 July 1765 (1765-07-13)

7004128450000000000♠35 years, 61 days

1 July 1782 (1782-07-01)

N/A

N/A

(1782-07-01)1 July 1782a

7004190420000000000♠52 years, 49 days (19,042 days)

9

William Pitt the Elder

(1708-11-15)15 November 1708

30 July 1766 (1766-07-30)

7004210760000000000♠57 years, 257 days

14 October 1768 (1768-10-14)

7004218830000000000♠59 years, 334 days

7003349600000000000♠9 years, 209 days

(1778-05-11)11 May 1778

7004253790000000000♠69 years, 177 days (25,379 days)

10

Duke of Grafton

(1735-09-28)28 September 1735

14 October 1768 (1768-10-14)

7004120700000000000♠33 years, 16 days

28 January 1770 (1770-01-28)

7004125410000000000♠34 years, 122 days

7004150190000000000♠41 years, 45 days

(1811-03-14)14 March 1811

7004275600000000000♠75 years, 167 days (27,560 days)

11

Lord North

(1732-04-13)13 April 1732

28 January 1770 (1770-01-28)

7004138040000000000♠37 years, 290 days

22 March 1782 (1782-03-22)

7004182400000000000♠49 years, 343 days

7003378900000000000♠10 years, 136 days

(1792-08-05)5 August 1792

7004220290000000000♠60 years, 114 days (22,029 days)

12

Earl of Shelburne

(1737-05-02)2 May 1737

4 July 1782 (1782-07-04)

7004164990000000000♠45 years, 63 days

2 April 1783 (1783-04-02)

7004167710000000000♠45 years, 335 days

7003807000000000000♠22 years, 35 days

(1805-05-07)7 May 1805

7004248410000000000♠68 years, 5 days (24,841 days)

13

Duke of Portland

(1738-04-14)14 April 1738

2 April 1783 (1783-04-02)

7004164240000000000♠44 years, 353 days

4 October 1809 (1809-10-04)

7004261050000000000♠71 years, 173 days

7001260000000000000♠26 days

(1809-10-30)30 October 1809

7004261310000000000♠71 years, 199 days (26,131 days)

14

William Pitt the Younger

(1759-05-28)28 May 1759

19 December 1783 (1783-12-19)

7003897100000000000♠24 years, 205 days

23 January 1806 (1806-01-23)

N/A

N/A

(1806-01-23)23 January 1806a

7004170410000000000♠46 years, 240 days (17,041 days)

15

Henry Addington

(1757-05-30)30 May 1757

17 March 1801 (1801-03-17)

7004159960000000000♠43 years, 291 days

10 May 1804 (1804-05-10)

7004171460000000000♠46 years, 346 days

7004145250000000000♠39 years, 281 days

(1844-02-15)15 February 1844

7004316710000000000♠86 years, 261 days (31,671 days)

16

William Grenville

(1759-10-25)25 October 1759

11 February 1806 (1806-02-11)

7004169100000000000♠46 years, 109 days

31 March 1807 (1807-03-31)

7004173230000000000♠47 years, 157 days

7003978400000000000♠26 years, 287 days

(1834-01-12)12 January 1834

7004271070000000000♠74 years, 79 days (27,107 days)

17

Spencer Perceval

(1762-11-01)1 November 1762

4 October 1809 (1809-10-04)

7004171380000000000♠46 years, 337 days

11 May 1812 (1812-05-11)

N/A

N/A

(1812-05-11)11 May 1812a

7004180880000000000♠49 years, 192 days (18,078 days)

18

Earl of Liverpool

(1770-06-07)7 June 1770

8 June 1812 (1812-06-08)

7004153410000000000♠42 years, 1 day

9 April 1827 (1827-04-09)

7004207590000000000♠56 years, 306 days

7002605000000000000♠1 year, 239 days

(1828-12-04)4 December 1828

7004213640000000000♠58 years, 180 days (21,364 days)

19

George Canning

(1770-04-11)11 April 1770

10 April 1827 (1827-04-10)

7004208170000000000♠56 years, 364 days

8 August 1827 (1827-08-08)

N/A

N/A

(1827-08-08)8 August 1827a

7004209370000000000♠57 years, 119 days (20,937 days)

20

Viscount Goderich

(1782-11-01)1 November 1782

31 August 1827 (1827-08-31)

7004163730000000000♠44 years, 303 days

21 January 1828 (1828-01-21)

7004165160000000000♠45 years, 81 days

7004113300000000000♠31 years, 7 days

(1859-01-28)28 January 1859

7004278460000000000♠76 years, 88 days (27,846 days)

21

Duke of Wellington

(1769-05-01)1 May 1769

22 January 1828 (1828-01-22)

7004214490000000000♠58 years, 266 days

10 December 1834 (1834-12-10)

7004239630000000000♠65 years, 223 days

7003648800000000000♠17 years, 279 days

(1852-09-14)14 September 1852

7004304510000000000♠83 years, 136 days (30,451 days)

22

Earl Grey

(1764-03-13)13 March 1764

22 November 1830 (1830-11-22)

7004243590000000000♠66 years, 254 days

9 July 1834 (1834-07-09)

7004256840000000000♠70 years, 118 days

7003402600000000000♠11 years, 8 days

(1845-07-17)17 July 1845

7004297100000000000♠81 years, 126 days (29,710 days)

23

Viscount Melbourne

(1779-03-15)15 March 1779

16 July 1834 (1834-07-16)

7004202110000000000♠55 years, 123 days

30 August 1841 (1841-08-30)

7004228130000000000♠62 years, 168 days

7003264300000000000♠7 years, 86 days

(1848-11-24)24 November 1848

7004254560000000000♠69 years, 254 days (25,456 days)

24

Robert Peel

(1788-02-05)5 February 1788

10 December 1834 (1834-12-10)

7004171090000000000♠46 years, 308 days

29 June 1846 (1846-06-29)

7004213280000000000♠58 years, 144 days

7003146400000000000♠4 years, 3 days

(1850-07-02)2 July 1850

7004227920000000000♠62 years, 147 days (22,792 days)

25

Lord John Russell

(1792-08-18)18 August 1792

30 June 1846 (1846-06-30)

7004196730000000000♠53 years, 316 days

26 June 1866 (1866-06-26)

7004269740000000000♠73 years, 312 days

7003435400000000000♠11 years, 336 days

(1878-05-28)28 May 1878

7004313280000000000♠85 years, 283 days (31,328 days)

26

Earl of Derby

(1799-03-29)29 March 1799

23 February 1852 (1852-02-23)

7004193230000000000♠52 years, 331 days

25 February 1868 (1868-02-25)

7004251690000000000♠68 years, 333 days

7002606000000000000♠1 year, 240 days

(1869-10-23)23 October 1869

7004257750000000000♠70 years, 208 days (25,775 days)

27

Earl of Aberdeen

(1784-01-28)28 January 1784

19 December 1852 (1852-12-19)

7004251620000000000♠68 years, 326 days

30 January 1855 (1855-01-30)

7004259340000000000♠71 years, 2 days

7003214500000000000♠5 years, 319 days

(1860-12-14)14 December 1860

7004280790000000000♠76 years, 321 days (28,079 days)

28

Viscount Palmerston

(1784-10-20)20 October 1784

6 February 1855 (1855-02-06)

7004256750000000000♠70 years, 109 days

18 October 1865 (1865-10-18)

N/A

N/A

(1865-10-18)18 October 1865a

7004295820000000000♠80 years, 363 days (29,582 days)

29

Benjamin Disraeli

(1804-12-21)21 December 1804

27 February 1868 (1868-02-27)

7004230780000000000♠63 years, 68 days

21 April 1880 (1880-04-21)

7004275150000000000♠75 years, 122 days

7002363000000000000♠363 days

(1881-04-19)19 April 1881

7004278780000000000♠76 years, 119 days (27,878 days)

30

William Ewart Gladstone

(1809-12-29)29 December 1809

3 December 1868 (1868-12-03)

7004215240000000000♠58 years, 340 days

2 March 1894 (1894-03-02)

7004307440000000000♠84 years, 63 days

7003153900000000000♠4 years, 78 days

(1898-05-19)19 May 1898

7004322830000000000♠88 years, 141 days (32,283 days)

31

Marquess of Salisbury

(1830-02-03)3 February 1830

23 June 1885 (1885-06-23)

7004202290000000000♠55 years, 140 days

11 July 1902 (1902-07-11)

7004264550000000000♠72 years, 158 days

7002407000000000000♠1 year, 42 days

(1903-08-22)22 August 1903

7004268620000000000♠73 years, 200 days (26,862 days)

32

Earl of Rosebery

(1847-05-07)7 May 1847

5 March 1894 (1894-03-05)

7004171040000000000♠46 years, 302 days

22 June 1895 (1895-06-22)

7004175780000000000♠48 years, 46 days

7004123860000000000♠33 years, 333 days

(1929-05-21)21 May 1929

7004299640000000000♠82 years, 14 days (29,964 days)

33

Arthur Balfour

(1848-07-25)25 July 1848

11 July 1902 (1902-07-11)

7004197080000000000♠53 years, 351 days

5 December 1905 (1905-12-05)

7004209510000000000♠57 years, 133 days

7003887000000000000♠24 years, 104 days

(1930-03-19)19 March 1930

7004298210000000000♠81 years, 237 days (34,204 days)

34

Henry Campbell-Bannerman

(1836-09-07)7 September 1836

5 December 1905 (1905-12-05)

7004252900000000000♠69 years, 89 days

7 April 1908 (1908-04-07)

7004261440000000000♠71 years, 213 days

7001150000000000000♠15 days

(1908-04-22)22 April 1908

7004261590000000000♠71 years, 228 days (26,159 days)

35

H. H. Asquith

(1852-09-12)12 September 1852

7 April 1908 (1908-04-07)

7004202950000000000♠55 years, 208 days

7 December 1916 (1916-12-07)

7004234610000000000♠64 years, 86 days

7003408700000000000♠11 years, 70 days

(1928-02-15)15 February 1928

7004275480000000000♠75 years, 156 days (27,548 days)

36

David Lloyd George

(1863-01-17)17 January 1863

7 December 1916 (1916-12-07)

7004196820000000000♠53 years, 325 days

22 October 1922 (1922-10-22)

7004218270000000000♠59 years, 278 days

7003819100000000000♠22 years, 155 days

(1945-03-26)26 March 1945

7004300180000000000♠82 years, 68 days (30,018 days)

37

Bonar Law

(1858-09-16)16 September 1858

23 October 1922 (1922-10-23)

7004234120000000000♠64 years, 37 days

20 May 1923 (1923-05-20)

7004236210000000000♠64 years, 246 days

7002163000000000000♠163 days

(1923-10-30)30 October 1923

7004237840000000000♠65 years, 44 days (23,784 days)

38

Stanley Baldwin

(1867-08-03)3 August 1867

23 May 1923 (1923-05-23)

7004203810000000000♠55 years, 293 days

28 May 1937 (1937-05-28)

7004255000000000000♠69 years, 298 days

7003378500000000000♠10 years, 133 days

(1947-12-14)14 December 1947

7004293520000000000♠80 years, 133 days (29,352 days)

39

Ramsay MacDonald

(1866-10-12)12 October 1866

22 January 1924 (1924-01-22)

7004209200000000000♠57 years, 102 days

7 June 1935 (1935-06-07)

7004250740000000000♠68 years, 238 days

7002886000000000000♠2 years, 155 days

(1937-11-09)9 November 1937

7004259600000000000♠71 years, 28 days (25,960 days)

40

Neville Chamberlain

(1869-03-18)18 March 1869

28 May 1937 (1937-05-28)

7004249070000000000♠68 years, 71 days

10 May 1940 (1940-05-10)

7004259850000000000♠71 years, 53 days

7002183000000000000♠183 days

(1940-11-09)9 November 1940

7004261680000000000♠71 years, 236 days (26,168 days)

41

Winston Churchill

(1874-11-30)30 November 1874

10 May 1940 (1940-05-10)

7004239020000000000♠65 years, 162 days

7 April 1955 (1955-04-07)

7004293470000000000♠80 years, 128 days

7003358000000000000♠9 years, 292 days

(1965-01-24)24 January 1965

7004329270000000000♠90 years, 55 days (32,927 days)

42

Clement Attlee

(1883-01-03)3 January 1883

26 July 1945 (1945-07-26)

7004228490000000000♠62 years, 204 days

26 October 1951 (1951-10-26)

7004251320000000000♠68 years, 296 days

7003582600000000000♠15 years, 347 days

(1967-10-08)8 October 1967

7004309580000000000♠84 years, 278 days (30,958 days)

43

Anthony Eden

(1897-06-12)12 June 1897

7 April 1955 (1955-04-07)

7004211170000000000♠57 years, 299 days

10 January 1957 (1957-01-10)

7004217610000000000♠59 years, 212 days

7003730900000000000♠20 years, 4 days

(1977-01-14)14 January 1977

7004290700000000000♠79 years, 216 days (29,070 days)

44

Harold Macmillan

(1894-02-10)10 February 1894

10 January 1957 (1957-01-10)

7004229790000000000♠62 years, 335 days

18 October 1963 (1963-10-18)

7004254510000000000♠69 years, 250 days

7003847300000000000♠23 years, 72 days

(1986-12-29)29 December 1986

7004339240000000000♠92 years, 322 days (33,924 days)

45

Alec Douglas-Home

(1903-07-02)2 July 1903

18 October 1963 (1963-10-18)

7004220230000000000♠60 years, 108 days

16 October 1964 (1964-10-16)

7004223870000000000♠61 years, 106 days

7004113150000000000♠30 years, 358 days

(1995-10-09)9 October 1995

7004337020000000000♠92 years, 99 days (33,702 days)

46

Harold Wilson

(1916-03-11)11 March 1916

16 October 1964 (1964-10-16)

7004177510000000000♠48 years, 219 days

5 April 1976 (1976-04-05)

7004219400000000000♠60 years, 25 days

7003698800000000000♠19 years, 49 days

(1995-05-24)24 May 1995

7004289280000000000♠79 years, 74 days (28,928 days)

47

Edward Heath

(1916-07-09)9 July 1916

19 June 1970 (1970-06-19)

7004197030000000000♠53 years, 345 days

4 March 1974 (1974-03-04)

7004210570000000000♠57 years, 238 days

7004114580000000000♠31 years, 135 days

(2005-07-17)17 July 2005

7004325150000000000♠89 years, 8 days (32,515 days)

48

James Callaghan

(1912-03-27)27 March 1912

5 April 1976 (1976-04-05)

7004233850000000000♠64 years, 9 days

4 May 1979 (1979-05-04)

7004245090000000000♠67 years, 38 days

7003945800000000000♠25 years, 326 days

(2005-03-26)26 March 2005

7004339670000000000♠92 years, 364 days (33,967 days)

49

Margaret Thatcher

(1925-10-13)13 October 1925

4 May 1979 (1979-05-04)

7004195610000000000♠53 years, 203 days

28 November 1990 (1990-11-28)

7004237870000000000♠65 years, 46 days

7003816700000000000♠22 years, 131 days

(2013-04-08)8 April 2013

7004319540000000000♠87 years, 177 days (31,954 days)

50

John Major

(1943-03-29)29 March 1943

28 November 1990 (1990-11-28)

7004174110000000000♠47 years, 244 days

2 May 1997 (1997-05-02)

7004197580000000000♠54 years, 34 days

7003778900000000000♠21 years, 119 days

7004275470000000000♠75 years, 153 days (27,547 days)

51

Tony Blair

(1953-05-06)6 May 1953

2 May 1997 (1997-05-02)

7004160670000000000♠43 years, 361 days

27 June 2007 (2007-06-27)

7004197750000000000♠54 years, 52 days

7003408100000000000♠11 years, 63 days

7004238560000000000♠65 years, 115 days (23,856 days)

52

Gordon Brown

(1951-02-20)20 February 1951

27 June 2007 (2007-06-27)

7004205810000000000♠56 years, 127 days

11 May 2010 (2010-05-11)

7004216300000000000♠59 years, 80 days

7003303200000000000♠8 years, 110 days

7004246620000000000♠67 years, 190 days (24,662 days)

53

David Cameron

(1966-10-09)9 October 1966

11 May 2010 (2010-05-11)

7004159200000000000♠43 years, 214 days

13 July 2016 (2016-07-13)

7004181750000000000♠49 years, 278 days

7002777000000000000♠2 years, 47 days

7004189520000000000♠51 years, 324 days (18,952 days)

54

Theresa May

(1956-10-01)1 October 1956

13 July 2016 (2016-07-13)

7004218350000000000♠59 years, 286 days

Incumbent

Incumbent

Incumbent

7004226120000000000♠61 years, 332 days (22,612 days)

Order of office

Prime Minister

Date of birth

Date of (first) appointment

Age at (first) appointment

End date of (final) term

Age at leaving office

Length of retirement

Date of death

Lifespan

tag: table

text: Oldest living prime ministers of the United Kingdom[edit]

text: Not all prime ministers live to become the oldest of their time. Of the 49 deceased prime ministers, 30 eventually became the oldest of their lifetime, while 19 did not (including 4 of the 7 prime ministers who died in office, Earl of Wilmington, Henry Pelham, and  Viscount Palmerston being the only exceptions). Henry Addington became the oldest living prime minister when Duke of Grafton died in 1811 and remained so until his death in 1844, for a record of almost 33 years. Edward Heath became the oldest living prime minister after the death of James Callaghan, but he survived Callaghan by only 113 days. On two occasions the oldest living prime minister lost this distinction not by his death, but due to the appointment of a prime minister who was older. Robert Walpole lost this distinction when Earl of Wilmington was appointed, then a year later when Wilmington died in office Walpole regained it again until his own death in 1745 for a total period of 22 years, and 207 days. Earl of Rosebery lost it when Henry Campbell-Bannerman was appointed, but regained it again when Campbell-Bannerman died. Consequently, Rosebery too was the oldest living prime minister twice: first from 1903 to 1905 (after the death of Lord Salisbury), and a second time after Campbell-Bannerman's death in 1908 until his own death in 1929 for a total period of 23 years, and 134 days. Edward Heath was the oldest to acquire this distinction at age 89. Anthony Eden, who was 79 years and 216 days old when he died, was the oldest prime minister to die without also being the oldest prime minister. Harold Wilson who died on 24 May 1995 at 79 years and 74 days old, is the most recent prime minister to die without ever acquiring this distinction.

text:
Prime Minister

Became oldest living prime minister

Ceased to be oldest living prime minister

Age at start date

Age at end date

Duration (years, days)

Robert Walpole

4 April 1721

11 February 1742

7004162910000000000♠44 years, 221 days

7004239090000000000♠65 years, 169 days

7003761800000000000♠20 years, 313 days

Earl of Wilmington

11 February 1742

2 July 1743

69

70

7002506000000000000♠1 year, 141 days

Robert Walpole

2 July 1743

18 March 1745

7004244150000000000♠66 years, 310 days

7004250400000000000♠68 years, 204 days

7002625000000000000♠1 year, 259 days

Henry Pelham

18 March 1745

6 March 1754

7004184360000000000♠50 years, 174 days

7004217110000000000♠59 years, 162 days

7003327500000000000♠8 years, 353 days

Duke of Newcastle

6 March 1754

17 November 1768

7004221420000000000♠60 years, 228 days

7004275120000000000♠75 years, 119 days

7003537000000000000♠14 years, 256 days

William Pitt the Elder

17 November 1768

11 May 1778

7004219170000000000♠60 years, 2 days

7004253790000000000♠69 years, 177 days

7003346200000000000♠9 years, 175 days

Earl of Bute

11 May 1778

10 March 1792

7004237270000000000♠64 years, 351 days

7004287790000000000♠78 years, 290 days

7003505200000000000♠13 years, 304 days

Lord North

10 March 1792

5 August 1792

7004218810000000000♠59 years, 332 days

7004220290000000000♠60 years, 114 days

7002148000000000000♠148 days

Duke of Grafton

5 August 1792

14 March 1811

7004207660000000000♠56 years, 312 days

7004275600000000000♠75 years, 167 days

7003679400000000000♠18 years, 221 days

Henry Addington

14 March 1811

15 February 1844

7004196450000000000♠53 years, 288 days

7004316710000000000♠86 years, 261 days

7004120260000000000♠32 years, 338 days

Earl Grey

15 February 1844

17 July 1845

7004291920000000000♠79 years, 339 days

7004297100000000000♠81 years, 126 days

7002518000000000000♠1 year, 152 days

Duke of Wellington

17 July 1845

14 September 1852

7004278350000000000♠76 years, 77 days

7004304510000000000♠83 years, 136 days

7003261600000000000♠7 years, 59 days

Viscount Goderich

14 September 1852

28 January 1859

7004255190000000000♠69 years, 318 days

7004278460000000000♠76 years, 88 days

7003232700000000000♠6 years, 136 days

Earl of Aberdeen

28 January 1859

14 December 1860

7004273930000000000♠75 years, 0 days

7004280790000000000♠76 years, 321 days

7002686000000000000♠1 year, 321 days

Viscount Palmerston

14 December 1860

18 October 1865

7004278130000000000♠76 years, 55 days

7004295820000000000♠80 years, 363 days

7003176900000000000♠4 years, 308 days

Lord John Russell

18 October 1865

28 May 1878

7004267230000000000♠73 years, 61 days

7004313280000000000♠85 years, 283 days

7003460500000000000♠12 years, 222 days

Benjamin Disraeli

28 May 1878

19 April 1881

7004268210000000000♠73 years, 158 days

7004278780000000000♠76 years, 119 days

7003105700000000000♠2 years, 326 days

William Ewart Gladstone

19 April 1881

19 May 1898

7004260440000000000♠71 years, 111 days

7004322830000000000♠88 years, 141 days

7003623900000000000♠17 years, 30 days

Marquess of Salisbury

19 May 1898

22 August 1903

7004249420000000000♠68 years, 105 days

7004268620000000000♠73 years, 200 days

7003192000000000000♠5 years, 95 days

Earl of Rosebery

22 August 1903

5 December 1905

7004205600000000000♠56 years, 107 days

7004213960000000000♠58 years, 212 days

7002836000000000000♠2 years, 105 days

Henry Campbell-Bannerman

5 December 1905

22 April 1908

7004252900000000000♠69 years, 89 days

7004261590000000000♠71 years, 228 days

7002869000000000000♠2 years, 139 days

Earl of Rosebery

22 April 1908

21 May 1929

7004222650000000000♠60 years, 351 days

7004299640000000000♠82 years, 14 days

7003769900000000000♠21 years, 29 days

Arthur Balfour

21 May 1929

19 March 1930

7004295190000000000♠80 years, 300 days

7004298210000000000♠81 years, 237 days

7002302000000000000♠302 days

David Lloyd George

19 March 1930

26 March 1945

7004245320000000000♠67 years, 61 days

7004300180000000000♠82 years, 68 days

7003548600000000000♠15 years, 7 days

Stanley Baldwin

26 March 1945

14 December 1947

7004283590000000000♠77 years, 235 days

7004293520000000000♠80 years, 133 days

7002993000000000000♠2 years, 263 days

Winston Churchill

14 December 1947

24 January 1965

7004266760000000000♠73 years, 14 days

7004329270000000000♠90 years, 55 days

7003625100000000000♠17 years, 41 days

Clement Attlee

24 January 1965

8 October 1967

7004299710000000000♠82 years, 21 days

7004309580000000000♠84 years, 278 days

7002987000000000000♠2 years, 257 days

Harold Macmillan

8 October 1967

29 December 1986

7004269020000000000♠73 years, 240 days

7004339240000000000♠92 years, 322 days

7003702200000000000♠19 years, 82 days

Alec Douglas-Home

29 December 1986

9 October 1995

7004304960000000000♠83 years, 180 days

7004337020000000000♠92 years, 99 days

7003320600000000000♠8 years, 284 days

James Callaghan

9 October 1995

26 March 2005

7004305110000000000♠83 years, 196 days

7004339670000000000♠92 years, 364 days

7003345600000000000♠9 years, 168 days

Edward Heath

26 March 2005

17 July 2005

7004324020000000000♠88 years, 260 days

7004325150000000000♠89 years, 8 days

7002113000000000000♠113 days

Margaret Thatcher

17 July 2005

8 April 2013

7004291320000000000♠79 years, 277 days

7004319540000000000♠87 years, 177 days

7003282200000000000♠7 years, 265 days

John Major

8 April 2013

Current oldest living prime minister

7004255780000000000♠70 years, 10 days

Current oldest living prime minister

7003196900000000000♠5 years, 143 days

Prime Minister

Became oldest living prime minister

Ceased to be oldest living prime minister

Age at start date

Age at end date

Duration (years, days)