Effective August 1, 2023, Louisiana will no longer have 200 transactions as part of the state\’s economic nexus threshold.
Utah Legislation Updates Peer-to-Peer Car-Sharing Regulations
A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.
South Dakota Drops 200 Transaction Count from its Economic Nexus Threshold
On February 13, 2023, South Dakota Governor Kristi Noem signed Senate Bill 30 into law, which eliminates the 200-transaction threshold from South Dakota’s economic nexus threshold, effective July 1, 2023.
Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
A North Carolina taxpayer who is an affiliate of original equipment manufacturers (OEMs) does not meet the definition of a “marketplace facilitator” per a private letter ruling from the North Carolina Department of Revenue.
3 Trending 2023 Sales Tax Issues
As a new economic cycle unfolds, some changes are appearing on the horizon. States have been thorough in reassessing their sales tax policies to make positive changes for taxpayers. A lot of bold tax changes were proposed in the 2022 legislative session, and the same is to be expected of 2023.
Texas Comptroller Explains Remote Seller, Marketplace Tax Policies
The Texas Comptroller of Public Accounts has offered new guidance and answers to FAQs for marketplace sellers and marketplace provides.
CA Appeals Court Sides with CDTFA And Amazon in Sales Tax Issue
The California Court of Appeal, Second Appellate District released a decision on January 9,2023, confirming the CDTFA had the legal discretion to hold third party sellers responsible for the sales tax due on sales made through Amazon.
Key Sales Tax Updates Affecting the Northeast
No region of the United States is immune from 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 biggest challenges sales tax…
North Carolina Supreme Court Rules Against Sales and Use Tax Distinction in Wisconsin Taxpayer’s Appeal
The Supreme Court of North Carolina ruled to uphold a sales tax assessment against a Wisconsin based printer, rejecting the taxpayer\’s argument that they could not be subject to sales tax under the U.S. Supreme Court decision McLeod v. J.E. Dilworth Co.
Supreme Judicial Court of Massachusetts Issues Ruling on Cookie Nexus
The Supreme Judicial Court of Massachusetts has issued a ruling in favor of the taxpayer in relation to a state rule regarding vendors making internet sales which would allow the Massachusetts Commissioner of Revenue to consider the use of cookies, apps, and content delivery networks (CDNs) while deciding whether a vendor was in or out of the State of Massachusetts.
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.
Amazon FBA Warehouses in Pennsylvania Doesn’t Establish Physical Presence
The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.
Sales Tax 101: Determining When Sales Tax Applies
This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.
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.
Arkansas sustains sales tax assessment against company ruled to have sufficient nexus within the state
A June 2022 ruling by an Arkansas Administrative Law Judge sustained a tax assessment by the Department of Finance and Administration against a company deemed to have “sufficient nexus” within the state.
Post-Wayfair Landscape in Puerto Rico for Remote Sellers
Let’s have a brief look at economic nexus in Puerto Rico and discuss some practical tips for negotiating the complexity of sales tax compliance on the Island.
Uniformity is Needed! Key Takeaways from U.S. Senate Finance Committee Hearing on Sales Tax Post-Wayfair
The U.S. Senate held a hearing to examine the impact of the Wayfair decision on small businesses and remote sellers. Solutions came from 5 witnesses, including Diane Yetter.
Oklahoma Makes Changes to Qualifications of Marketplace Facilitators
Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”
Indiana Enacts Marketplace Nexus Legislation
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
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.
3 Things to Monitor for Sales Tax Economic Nexus to Stay Compliant
Every state (pending Missouri’s effective date of 1/1/23) with a sales tax has economic nexus requirements for remote out-of-state sellers following the 2018 South Dakota v. Wayfair decision. Economic nexus generally requires out-of-state sellers to register and collect and remit…
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.