Effective July 1, 2018, Idaho has enacted click-through nexus legislation.
Oklahoma Enacts Marketplace Nexus Legislation
Oklahoma enacted legislation requiring marketplace facilitators, remote sellers and referrers to either collect and remit Oklahoma sales tax or comply with notice and reporting requirements, effective April 10, 2018.
Surprising Tax Facts About Doing Business in Canada
Canada’s tax system operates in a very different fashion from the U.S. There are many reasons why taxpayers need to understand these differences and how Canada operates in regard to taxes.
Colorado Issues Guidance on Reporting Requirements for Certain Non-Collecting Retailers
The Colorado Department of Revenue has issued a general information letter providing guidance on use tax notice and reporting requirements for certain types of non-collecting retailers.
Ohio Economic Nexus Legislation Challenged in Court
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.
Helpful Links
We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.
Remote Seller Compliance Deadlines Approaching for Multiple States
Remote seller compliance deadlines are approaching for a number of states with deadlines of February 28 or March 1.
How Sales Tax Has Evolved for Online Sellers (And What is Coming Next)
One of the most important developments in sales tax over the last several years is the evolution of how states are targeting online sellers.
Sales Tax FAQs
Explore commonly asked questions about sales and use tax. A great starting place to learn about fundamental sales tax concepts and general applications to business.
This U.S. Supreme Court Case Could Change Everything
You may not know it, but we are on the cusp of one of the most important court decisions regarding sales tax in decades.
Washington Adjusts Economic Nexus Thresholds for B&O Tax
The Washington Department of Revenue has issued revised economic nexus thresholds for state business and occupation tax purposes, effective January 1, 2018.
Rhode Island Issues Reminder about Notice and Reporting Requirements
Rhode Island issued a reminder about the state’s sales and use tax notice and reporting requirements for retail sale facilitators and non-collecting retailers.
Record Number of Sellers Participate in 2017 MTC Amnesty Program
The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.
Remote Seller Nexus Chart
This remote seller nexus chart lists the states that have passed one or more types of legislation regarding nexus.
The Top 3 2018 Sales Tax Changes Companies Must Know
Sales and use tax is always evolving. It’s a complex thing. And that means we’re always on the lookout for new sales tax trends across the states.
Colorado Use Tax Notice and Reporting Requirements Become Effective July 1, 2017
The Direct Marketing Association reached a settlement agreement with the Colorado Department Revenue regarding its lawsuit over the state’s use tax notice and reporting requirements.
Pennsylvania Enacts Notice and Reporting Requirements and Economic Nexus Legislation
Pennsylvania enacted legislation requiring certain remote sellers, marketplace facilitators, and referrers to elect to either collect and remit sales tax or comply with notice and reporting requirements, effective February 1, 2018.
Reporting Requirements – The Next Big Trend in Remote Seller Legislation
Reporting and notice requirements legislation isn’t a new trend in sales and use tax. In 2017 however, reporting requirements legislation suddenly became a big deal.
Internet Retailer Not Liable for Use Tax in Illinois
In a class action lawsuit, an Illinois court held that a Nevada-based online retailer did not have substantial nexus with Illinois and was not required to collect Illinois sales tax.
Nexus of Medical Transcription Service Prompts Discussion of Illinois Sales and Use Tax
An Illinois Department of Revenue general information letter detailed that although a taxpayer’s medical transcription service performed work for customers in Illinois, no tangible personal property was transferred, so no tax was due.
New Tax Amnesty Opportunity for Online Sellers
The Multistate Tax Commission announced its Online Marketplace Seller Voluntary Disclosure Initiative, which ran from August 17 to November 1, 2017.
Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers
The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.
Ohio Enacts Economic Nexus Legislation
Effective January 1, 2018, a seller is deemed to have substantial nexus in Ohio if the seller has gross receipts in excess of $500,000 in selling, leasing, and entering agreements concerning certain types of software and property.
Maine Enacts Economic Nexus Legislation
Effective October 1, 2017, Maine requires remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically, and services delivered into Maine if gross revenue or number of sales surpass a certain threshold.