Vermont enacted notice and reporting requirements and economic nexus legislation, effective 07/01/17 or later. More…
South Dakota Enacts Economic Nexus Legislation
South Dakota enacted economic nexus legislation, effective 05/01/16. More…
Louisiana Enacts Click-Through and Affiliate Nexus Legislation
Louisiana enacted click-through and affiliate nexus provisions, for tax periods beginning on and after 04/01/16. More..
U.S. Court of Appeals Upholds Colorado’s Use Tax Reporting Requirements
U.S. Court of Appeals held that Colorado’s use tax reporting requirements for out-of-state sellers did not violate the Commerce Clause. More…
Washington Issues Guidance on Trailing Nexus
Washington issued guidance on one-year trailing nexus, effective as of 06/01/10. More…
Third-Party Warranty Services Create Nexus in Washington
Third-party warranty services offered by a wholesaler create nexus in Washington. More…
South Carolina Nexus Safe Harbor for Distribution Facilities Expires January 1, 2016
South Carolina’s nexus safe harbor for certain distribution facilities expires 01/01/16. More…
The Changing Face of Sales Tax Nexus
Figuring out if you have nexus in a state and need to collect and remit sales tax used to be somewhat clear. That’s not the case anymore.
Vermont Click-Through Nexus Law Takes Effect
Vermont’s click-through nexus law takes effect 12/01/15. More…
Alabama Enacts Economic Nexus Provision
Alabama enacted a new economic nexus rule applying to out-of-state sellers, effective 10/22/15. More…
House Introduces Remote Transactions Parity Act of 2015
U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…
Vermont Discusses Timeline for Implementing Click-Through Nexus
Vermont discussed its timeline for implementing the state’s click-through nexus sales and use tax law. More…
Washington Issues Guidance on Changes to Nexus Standards
Washington issued guidance on new nexus standards applicable to out-of-state sellers, effective 09/01/15. More…
Ohio Enacts Click-Through and Affiliate Nexus Legislation
Ohio enacted click-through and affiliate nexus provisions, effective 07/01/15. More…
Washington Enacts Click-Through and Economic Nexus Provisions
Washington enacted click-through and economic nexus provisions, effective 09/01/15. More…
Tennessee Enacts Click-Through Nexus Legislation
Tennessee enacted legislation that adds a sales and use tax click-through nexus provision, effective 07/01/15. More…
Nevada Enacts Click-Through and Affiliate Legislation
Nevada expanded its definition of nexus applicable to remote sellers for sales and use tax purposes, effective 07/01/15. More…
Out-of-State Software Vendor’s Sales Create Nexus in Texas
Licensed software and digital content sales to Texas users by a Utah company through the Internet established substantial nexus. More…
Hawaii Requires Clearance Certificates for Businesses to Sell Goods or Bid on Contracts
Businesses and organizations must obtain federal and state tax clearance certificates to sell goods or contract with the state of Hawaii. More…
Taxpayer’s Payroll Exceeds Threshold and Creates Nexus in Washington
An out-of-state company established nexus in Washington under the B&O tax statutory threshold because the taxpayer had payroll of more than $53,000 in the state.
Washington Releases Economic Nexus Minimum Thresholds
The Washington Department of Revenue has issued an advisory providing the substantial nexus thresholds for business and occupation tax purposes.
U.S. Supreme Court Rules That Federal Court Has Jurisdiction Over Challenge to Colorado Reporting Requirements Law
The U.S. Supreme Court held that a federal district court has jurisdiction over the lawsuit challenging the constitutionality of Colorado’s reporting requirements legislation.
Senate Introduces Marketplace Fairness Act of 2015
On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.
Michigan Enacts Click-Through and Affiliate Nexus Provisions
Michigan Governor Rick Snyder signed legislation that enacts affiliate and click-through nexus provisions, effective October 1, 2015.