Colorado Won’t Require Local Licenses from Remote Sellers

Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.

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.

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.

Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers

Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.

3 Things E-Commerce Sellers Need to Know About Sales Tax

Learn three major sales tax issues every e-commerce business needs to understand: nexus, marketplace facilitator laws, and drop shipping.

4 Trending 2022 Sales Tax Issues

Professionals tasked with keeping their companies and clients sales tax compliant must be prepared to manage changes in the landscape in stride. With insight from four sales tax experts, we examine four 2022 sales tax trends you should know that could have big impacts on your operations.

California Court Dismisses Amazon Seller Lawsuit against California Department of Tax and Fee Administration

An e-commerce trade group’s attempt to stop California from pursuing back sales taxes from sellers with inventory housed at in-state Amazon fulfillment centers was dismissed.

Massachusetts Cookie Nexus Challenged

In the US Supreme Court decision, South Dakota v. Wayfair, it was made clear that taxing sales from out-of-state sellers cannot be applied retroactively and electronic cookies do not constitute physical presence according to the Massachusetts Appellate Tax Board in a recent ruling.

How Home Rule States Have Responded to Wayfair

Let’s take a look at three of the primary home rule states that also have a state-wide sales tax—Alabama, Colorado, and Louisiana—to understand steps taken what remote out-of-state sellers can expect.

Puerto Rico has Joined 45 States in Adopting Economic Nexus

Puerto Rico established in January of 2021 that businesses making more than $100,000 in total gross sales or at least 200 transactions in Puerto Rico annually are required to register with the Puerto Rico Department of Treasury and collect and remit Puerto Rico sales tax.

Economic Nexus State by State Chart

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.

Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation

Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.

North Carolina Imposes Economic Nexus Threshold

Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.

Kansas Enacts Economic and Marketplace Nexus Legislation Following Veto Override

Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.

California Imposes New Marketplace Facilitator Requirements

A new law has extended the California marketplace facilitator and marketplace seller requirements to incorporate California’s “Fee Collection Procedures Law.”

The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System

The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.

South Carolina Extends COVID-19 Related Remote Employee Tax Relief

South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.

New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021

The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end

Three Years of South Dakota v. Wayfair: Audit Trends

Find out how the 2018 Wayfair decision created immediate and pressing obligations for companies with significant sales across large swathes of the United States, increasing audit risk for taxpayers.

British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software

A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.

Maine Passes Act Removing Transaction Count From Economic Nexus Threshold

Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.

Three Years of South Dakota v. Wayfair: Local Tax Issues

Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair: Marketplace Nexus

Dive into how the sales tax landscape has changed for marketplace facilitators and sellers following South Dakota v. Wayfair. This is part 3 of our 5 part series on three years of the Wayfair decision.

Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws

On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.