In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.
California Retailer Claims that Illinois Remote Seller Rules are Unconstitutional
Coast to Coast Computer Products, a California based retailer of computer supplies, has filed a petition arguing that the Illinois Department of Revenue’s rules regarding remote sellers are unconstitutional.
South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
Sales Tax in 2025: What You Need to Know
Sales tax changes are inevitable. You can fear them, loathe them, or pretend they don’t exist, but it’s better to meet them head on so you can be tax compliant.
North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.
Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws
PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.
Alaska Repeals Sales Tax Transaction Threshold
The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.
Succeeding in the Post-Wayfair Landscape: Top 3 Trends in Sales Tax Six Years On
Let’s explore the top three emerging trends in sales tax that are shaping the current and future landscape.
North Carolina Repeals Transaction Count from Economic Nexus Threshold
Effective July 1, 2024, North Carolina has enacted legislation that repeals the 200-transaction count from its economic nexus threshold for remote sellers.
Wayfair Sues Colorado City and Department of Revenue Over Undue Burdens on Out of State Taxpayers
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.
North Carolina Imposes Economic Nexus Threshold
Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.
Out-of-State Retailer May Collect Sales Tax According to Colorado DOR General Information Letter
In a General Information Letter dated March 4, 2024, the Colorado Department of Revenue provided clarification about the sales and use tax notice and reporting requirements for noncollecting retailers in Colorado.
Washington Court of Appeals Upholds Pre-Marketplace Facilitator Amazon FBA Seller Liabilities
In a ruling filed on January 23, 2024, the Court of Appeals of the State of Washington denied an appeal of an audit assessment made by the Department of Revenue on sales made by two Amazon sellers between 2011 and 2018.
Indiana Enacts Economic Nexus Legislation
Effective July 1, 2017, Indiana requires remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically, and services delivered in Indiana if gross revenue or number of sales exceed a certain threshold.
Indiana Enacts Marketplace Nexus Legislation
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules
Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.
Your Guide to Sales Tax in the Midwest
To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.
3 Trending 2024 Sales Tax Issues
With insights from our sales tax experts, let\’s explore three trending sales tax issues of 2024 that could have significant impacts on your operations.
Washington Affirms Business & Occupation Tax Assessment Based On Business Activities of Out of State Taxpayer
Washington state appellate panel affirmed the Board of Tax Appeals’ final decision granting summary judgment finding in favor of the Washington Department of Revenue (DOR) for a Business and Occupation (B&O) tax assessment.
Sales Tax Best Practices for E-Commerce Businesses
In this blog post, we will explore some essential best practices for e-commerce businesses to successfully handle sales tax.
6 Best Practices for Sales Tax Exemption Certificate Management
These six best practices for sales tax exemption certificate management can help prevent documentation snafus.
Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses
The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to provide additional guidance to marketplace facilitators and sellers about each\’s responsibility for sales tax
California Adopts New Regulations to Clarify Marketplace Facilitator Responsibilities
California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.
How To: Determine Sales Tax Sourcing for Services
It’s daunting to figure out where you have sales tax obligations. And when you are a service provider, the responsibility grows even more complicated! If you have physical or economic nexus in the states that tax services across the country,…