On July 21, 2018, Utah Governor Gary Herbert signed legislation containing economic nexus provisions which become effective January 1, 2019.
Remote Seller Resources
Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.
U.S. Supreme Court Issues Decision In South Dakota v. Wayfair
On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.
Hawaii Enacts Economic Nexus Legislation
Hawaii has enacted economic nexus legislation, effective July 1, 2018 and applicable to taxable years beginning after December 31, 2017.
Rhode Island Enacts Economic Nexus and Reporting Requirements Provisions
On August 3, 2017, Rhode Island enacted affiliate and economic nexus with an alternative reporting requirement structure for remote sellers who do not collect Rhode Island tax.
Wyoming Enacts Economic Nexus Legislation
Effective July 1, 2017, remote sellers without a physical presence in Wyoming are required to collect and remit sales tax on sales if the seller’s gross sales or number of transactions surpass a certain threshold.
South Dakota v. Wayfair is Decided: What Does It Mean for You?
On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case. For those of us in the sales tax field, this decision is as big as it gets.
Louisiana Enacts Economic Nexus Provisions
Louisiana has enacted economic nexus provisions, effective date to be set based on a decision in the South Dakota v. Wayfair case.
Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions
Connecticut has enacted legislation containing economic, marketplace and notice and reporting requirement provisions, effective December 1, 2018.
Washington Enacts Referrer, Marketplace and Reporting Requirements Legislation, Expands Economic Nexus Provisions
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.
North Dakota Enacts Economic Nexus Legislation, Pending Quill Decision
North Dakota enacted economic nexus legislation applicable to remote sellers, who will be required to collect and remit North Dakota sales or use tax if the seller’s gross sales or number of transactions surpass a certain threshold.
Mississippi Issues Economic Nexus Rule
Mississippi Economic Nexus Rule effective date, measurement date, includable transactions, and when you need to register once you exceed the threshold.
SD v Wayfair: The Decision – Day 1 Analysis with Diane Yetter
Diane Yetter debriefs the momentous Supreme Court decision, South Dakota v. Wayfair Supreme Court. She breaks down what the decision means for businesses and shares her initial reactions during a live Q&A session.
Midwest State Tax Updates You May Have Missed
This blog post will explore three recent Midwestern state tax updates that could have a big impact – positive or negative – on your business.
Iowa Enacts Remote Seller Nexus Provisions
Iowa Governor Kim Reynolds has signed legislation containing extensive remote seller nexus provisions, effective January 1, 2019.
Illinois Enacts Economic Nexus Legislation
Illinois has enacted legislation containing economic nexus provisions, effective October 1, 2018.
Washington Offers Marketplace Fairness Penalty Reduction Program
The Washington State Department of Revenue has announced its Marketplace Fairness Penalty Reduction Program to help businesses comply with the state’s marketplace nexus legislation, which became effective January 1, 2018.
South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In
Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.
Alabama Enacts Marketplace Nexus Provisions
Alabama has enacted legislation containing marketplace nexus provisions, effective January 1, 2019.
Quebec Enacts QST Obligations for Non-Resident E-Commerce Sellers
As part of the 2018-2019 Quebec budget, Quebec has enacted Quebec Sales Tax (QST) obligations for certain non-resident e-commerce sellers.
Why Your Business Needs an Automated Sales Tax System
Would your business benefit from implementing an automated sales tax system? This blog post details some key items you should take into consideration when making this decision.
South Dakota v. Wayfair Supreme Court Experience
Diane Yetter shares her experience visiting the Supreme Court for the biggest sales tax case in decades, South Dakota v. Wayfair.
Georgia Enacts Economic Nexus and Reporting Requirements Legislation
Georgia has enacted economic nexus and reporting requirements legislation, effective January 1, 2019.
Idaho Enacts Click-Through Nexus Legislation
Effective July 1, 2018, Idaho has enacted click-through nexus legislation.