A recent decision by the California Office of Tax Appeals highlights a growing issue for online sellers that simply storing products in a state, even without a physical office, can create unexpected tax obligations.
Kentucky Removes 200 Transaction Count from Nexus Consideration
Effective August 1, 2026, the Kentucky nexus threshold will change from either 200 transactions or $100,000 in gross sales to only $100,000 in gross sales.
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.
A Sneak Peek at the 2026 Sales Tax Outlook
Get an early look at the 2026 sales tax landscape, emerging state tax trends, nexus changes, digital goods rules, compliance priorities, and what tax professionals should watch this year and beyond.
Ohio Revises Sales and Use Tax Regulations for Delivery Network Services
Ohio has updated its sales and use tax regulations to clarify the tax treatment of delivery network services, including the roles of delivery providers, retailers, and facilitators. Learn what changed, who must collect tax, and key compliance considerations.
Marketplace Sellers and Marketplace Facilitators in Utah
Under Utah law, marketplace facilitators that exceed $100,000 in annual Utah sales must collect and remit sales tax for third‑party sellers. Marketplace sellers remain liable only for non‑marketplace sales. Key thresholds, definitions, and compliance rules explained.
What Small Businesses Need to Know About Sales Tax | Small Business University
Small businesses must navigate sales tax basics—from nexus and registration to taxability, exemptions, and filing. Learn key obligations, common pitfalls, and compliance tips in this overview.
Colorado Private Letter Ruling Defines Marketplace Facilitator’s Role in Firearms Sales
A Colorado private letter ruling (PLR 25‑002) finds that marketplace facilitators are not liable for the state’s firearms and ammunition excise tax. Learn how this impacts sales platforms and sellers.
Sweeping Sales Tax Changes Enacted in Louisiana
Louisiana has significantly reformed its sales tax laws effective January 1, 2025. Expect a rate increase to 5%, an expanded tax base covering digital products and telecom services, and changes to vendor compensation and exemptions.
Washington Department of Revenue Determines Substantial Nexus for Out-of-State Company Based on Local Contractor Activities
Washington\’s Department of Revenue ruled that an out-of-state company established substantial nexus through in‑state contractor activity. Discover which actions triggered liability and how this ruling impacts remote businesses.
What Western States Can Teach Us About Sales Tax Trends
Western U.S. states are shaping the future of sales tax policy with innovative sourcing, digital tax rules, and economic nexus trends. Discover what tax pros need to know.
Illinois Drops Transaction Count Economic Nexus Threshold
Illinois has removed the 200-transaction threshold for economic nexus. Learn what this means for remote sellers and how it affects sales tax collection in the state.
Utah Removes Transaction Based Threshold for Economic Nexus
Utah eliminates its transaction-based threshold for economic nexus. Learn what this change means for remote sellers and how it affects sales tax compliance.
A Practical Guide that Answers Your Biggest Sales Tax Questions
Do you have questions about the ins and outs of sales tax? You’re not the only one. Professionals at all levels of experience often find themselves with more questions than answers when it comes to deciphering the rules and regulations…
Nexus, Remote Sellers, and VDAs: Why Businesses Are Reconsidering Compliance Post-Wayfair
Explore why VDAs are an essential compliance tool for remote sellers—and how they can help businesses mitigate risk while achieving compliance resolution.
South Dakota Senate Bill 43 Sets New Compliance Timeline for Remote Sellers and Marketplace Providers
South Dakota’s Senate Bill 43, signed into law on February 18, 2025, sets a clear timeline for when remote sellers and marketplace providers must register and begin collecting sales tax.
Missouri Rules That an Online Ordering Company for Restaurant Food Delivery is Not Required to Collect and Remit Tax
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.
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.