We receive many questions regarding sales and use tax. We have included many of the questions and answers below. These answers are general and each state has different provisions. You should consult with a tax or business advisor for specific…
The American Catalog Manufacturers Association has filed an action for declaratory judgment against Ohio challenging the constitutionality of the state’s economic nexus legislation, which became effective on January 1, 2018.
On March 6, 2017, the South Dakota Sixth Judicial Court ruled the state’s economic nexus legislation unconstitutional. The legislation was eventually struck down by the South Dakota Supreme Court for conflicting with Quill Corp. v. North Dakota.
Effective January 1, 2018, remote sellers, referrers, and marketplace facilitators must elect to either collect and remit Washington sales or use tax on taxable sales into Washington or comply with notice and reporting requirements.