Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.
Kansas Enacts Economic and Marketplace Nexus Legislation Following Veto Override
Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.
California Imposes New Marketplace Facilitator Requirements
A new law has extended the California marketplace facilitator and marketplace seller requirements to incorporate California’s “Fee Collection Procedures Law.”
The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System
The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.
South Carolina Extends COVID-19 Related Remote Employee Tax Relief
South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.
New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021
The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end
Three Years of South Dakota v. Wayfair: Audit Trends
Find out how the 2018 Wayfair decision created immediate and pressing obligations for companies with significant sales across large swathes of the United States, increasing audit risk for taxpayers.
British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software
A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.
Maine Passes Act Removing Transaction Count From Economic Nexus Threshold
Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.
Three Years of South Dakota v. Wayfair: Local Tax Issues
Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.
Three Years of South Dakota v. Wayfair: Marketplace Nexus
Dive into how the sales tax landscape has changed for marketplace facilitators and sellers following South Dakota v. Wayfair. This is part 3 of our 5 part series on three years of the Wayfair decision.
Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws
On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.
New Mexico Implements Destination Based Sourcing Rules
On July 1, 2021, new rules for the New Mexico gross receipts tax came into effect, switching to destination-based sourcing for both New Mexico in-state and out of state sellers.
Canadian Laws for Non-Resident Vendors of Digital Products and Services, Users of Fulfillment Warehouses, and Short-Term Rentals Come into Effect
On July 1, 2021, three new measures created under Bill C-30 came into effect requiring non-resident businesses to begin collecting GST/HST on sales of digital goods and sales made through digital platforms.
Selling Abroad? July 1 Sales Tax Changes in Canada and the European Union You Should Know
Get the details on big changes effective in both Canada and the European Union as of July 1, 2021 to adapt and modernize tax regimes in light of the global e-commerce landscape.
Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses
Learn how the South Dakota v. Wayfair decision has affected the cost of compliance for businesses. This is part 2 of our 5 part series on three years of the Wayfair decision.
Three Years of South Dakota v. Wayfair
Find out how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. Part 1 of 5.
Colorado General Assembly Has Extended the Deadline for Destination Sourcing for Small Businesses
The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements.
Pennsylvania Updates Guidance on Telework and Nexus
Pennsylvania has amended their previous Telework During the COVID-19 Pandemic guidance that allowed for companies to have remote employees working in the state during the COVID-19 pandemic.
Thinking Strategically About Sales Tax
Learn how to build a long-term sales tax strategy that accounts for key internal and external factors to improve efficiency and adaptability while reducing risk.
Kentucky Amends Remote Seller and Marketplace Facilitator Registration Requirements
Remote sellers and marketplace facilitators are now required to register and collect tax no later than the first day of the month that is at the most 60 days after an economic nexus threshold is met.
Kentucky Enacts Marketplace Nexus Provisions
Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.
Kentucky Enacts Economic Nexus Legislation
The Kentucky Legislature has enacted legislation containing economic nexus provisions that become effective July 1, 2018.
Florida Enacts Economic and Marketplace Nexus Legislation
Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.