Texas Issues FAQs for Remote Sellers and Marketplace Providers and Sellers

The Texas Comptroller has posted FAQs on its website regarding post-Wayfair obligations for remote sellers, marketplace sellers, and marketplace providers.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Illinois Makes Changes to Taxation of Wine Sales by Remote Sellers

Illinois has enacted changes to the taxation of wine sales to Illinois purchasers by certain winery shipper’s license holders.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

Tennessee Issues Guidance on Applicability of Marketplace Nexus Legislation to Other Taxes

Tennessee has issued guidance on whether the state’s marketplace nexus legislation applies to other taxes.

Key Sales Tax Updates Affecting the Northeast

No region of the United States is immune from a continuous stream of sales tax updates, Regions across the U.S. experience a continuous stream of sales tax updates each and every week. The Northeast is no exception. One of the…

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.

Digital Reassignment of Inventory Creates Substantial Nexus in Washington

A remote seller who makes sales through a marketplace facilitator established physical presence nexus in Washington by having inventory digitally reassigned there.

Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri

Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.

Ohio Provides Guidance on Sourcing for Marketplace Facilitators

Ohio has revised an information release to provide guidance on sourcing sales for marketplace facilitators.

Top 3 Things New Business Owners Need to Know About Sales Tax

The start of a new business is an exciting time! You get to see your ideas take shape and go out into the world. It took a lot of investment, both your time and your dollars, to reach this point.…

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

North Carolina Removes Economic Nexus Threshold for Marketplace Nexus Provisions

North Carolina enacted legislation that removes the nexus economic nexus threshold for purposes of the state’s marketplace nexus provisions.

Not-To-Be-Missed Sales Tax Updates out of the Midwest

When it comes to sales tax, there is no such thing as “fly over country.” If you have business operations in the Midwest or make sales into Midwestern states, you must stay on top of sales tax changes that impact…

What Marketplace Sellers Need to Know about Sales Tax Nexus

Are you an Amazon, Etsy, eBay, or other type of marketplace seller? Sales tax is probably the last thing you want to think about. However, the past couple of years have been unprecedented in terms of sales tax law changes…

Pros and Cons of Sales Tax Voluntary Disclosure Agreements

Sales tax management for a company doing business in many states across the U.S. requires diligence and a dedication to learning inconsistent and sometimes ambiguous state and local sales tax rules. Any overlooked nexus-creating activities that trigger sales tax obligations,…

Mississippi Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Mississippi has enacted marketplace nexus provisions.

Tennessee Enacts Economic Nexus Regulation

Tennessee enacted new economic nexus regulations, applicable to remote sellers who engage in regular solicitation of consumers in Tennessee through any means and make sales to Tennessee consumers exceeding a certain threshold.

3 Questions to Ask Yourself (Right Now!) if You’re a Remote Out-of-State Seller

Dive into 3 questions you should ask yourself right now if you are a remote, out-of-state, and/or marketplace seller to help you stay up to date if you drop below a threshold, make marketplace sales, or make exempt sales.

Arkansas Issues Guidance Regarding Filing Obligations of Marketplace Sellers

Arkansas has issued a letter opinion regarding the filing obligations of marketplace sellers who make sales only through a marketplace facilitator.

D.C. Provides Guidance on Restaurant Sales Made Through a Marketplace Facilitator

D.C. has issued a notice regarding the sales tax treatment of restaurant sales of food, drink and alcohol made through a marketplace facilitator.

Rhode Island Issues Guidance on Telework During COVID-19 Pandemic

For the duration of the coronavirus state of emergency, Rhode Island will not seek to establish nexus for sales and use or corporate income tax purposes solely because an employee is temporarily working from home.

Louisiana Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Louisiana has enacted marketplace nexus provisions.

Ride-Sharing Service Providers Required to Collect Tax in Georgia

Effective April 1, 2020, ride-sharing service providers (e.g. Uber, Lyft) are required to collect and remit sales tax in Georgia as a result of marketplace nexus legislation.