Listen to Sales Tax Institute founder, Diane Yetter, break down the implications of the Wayfair decision for clients and professional service firms on the Cloud Accounting Podcast.
Kansas Releases Unprecedented Remote Seller Policy
Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.
South Carolina Court Denies Request for Injunction to Make Amazon Collect Tax on FBA Sales
A South Carolina Court did not grant a request for an injunction filed by the South Carolina Department of Revenue to make Amazon collect tax on FBA sales.
Sales Tax Registration – What Is It and Why Do You Need To Do It?
Post-Wayfair, it has never been more important to understand your sales tax registration obligations. If you’re making sales, chances are good that you will need to register to collect and remit sales tax in multiple states.
Colorado to Require Remote Seller Sales Tax Collection
Effective December 1, 2018, the Colorado Department of Revenue will require out-of-state retailers who exceed the state’s economic threshold to collect and remit retailer’s use tax.
The Southern States’ Reaction to SD v. Wayfair; A Summary
Post-Wayfair, significant sales tax legislative changes have happened on a daily basis, and the Southern states are no exception. We’ve seen a flurry of sales tax legislative activity recently regarding changes for remote sellers making sales into Southern states. If…
Massachusetts Establishes New Economic Nexus Threshold and Enacts Marketplace Nexus Legislation
Massachusetts has enacted legislation that creates new requirements for remote retailers and marketplace facilitators, effective October 1, 2019.
Louisiana Releases Additional Remote Seller Guidance
Louisiana has released additional guidance for remote sellers as to an effective date for economic nexus and a special combined rate.
New Hampshire Enacts Legislation to Protect In-State Sellers Post-Wayfair
New Hampshire has enacted legislation to protect in-state sellers considered remote sellers in other states following the Wayfair decision.
Illinois Re-Enacts the Repealed Click-Through and Affiliate Nexus Provisions
Illinois has enacted legislation that re-enacts the repealed click-through nexus and affiliate nexus provisions, effective January 1, 2020.
Tennessee Legislation Requires Out-of-State Dealers to Provide Local Sales Information, Eliminates Flat Rate Local Tax & Adds SST Sourcing Rule
Tennessee has enacted legislation that impacts information reporting, rates, and sourcing rules for remote sellers, effective October 1, 2019.
Maine Enacts Marketplace Nexus Legislation
Maine has enacted new requirements for marketplace facilitators, effective October 1, 2019.
Wisconsin Enacts Marketplace Nexus Legislation
Wisconsin Gov. Tony Evers signed legislation on July 3, 2019 that contains marketplace nexus provisions, effective January 1, 2020.
Pennsylvania Codifies Economic and Marketplace Nexus Provisions, Repeals Notice and Reporting Option
Effective July 1, 2019, Pennsylvania enacted legislation that codifies its economic and marketplace nexus provisions and eliminates the notice and reporting option.
California Limits Lookback Period for Certain Marketplace Sellers
California has enacted legislation that limits the lookback period for assessing sales and use tax on certain out-of-state marketplace sellers making sales into California.
Nevada Enacts Marketplace Nexus Legislation
Nevada has enacted legislation with marketplace nexus provisions for marketplace facilitators and marketplace referrers, effective October 1, 2019.
South Dakota vs. Wayfair: One Year Later
June 21, 2019 marks the one year anniversary of the U.S. Supreme Court’s decision in the seminal South Dakota v. Wayfair case. And what a wild year it has been! As you can imagine, we’ve been busy at the Sales…
Maryland Enacts Marketplace Nexus Legislation
Maryland has enacted legislation with marketplace nexus provisions, effective October 1, 2019.
Colorado Codifies Economic Nexus Rule and Enacts Marketplace Nexus Legislation
Colorado has enacted legislation that codifies the state’s economic nexus ruling, effective June 1, 2019, and creates new requirements for marketplace facilitators, effective October 1, 2019.
Texas Enacts Marketplace Nexus Legislation
Texas has enacted legislation with marketplace nexus provisions, effective October 1, 2019.
Vermont Enacts Marketplace Nexus Legislation
Vermont has enacted new requirements for marketplace facilitators, effective June 1, 2019.
Minnesota Enacts Marketplace and Affiliate Nexus Legislation
Minnesota amended its definition of a retailer maintaining a place of business in the state as part of numerous sales and use tax nexus amendments.
Tennessee Enacts Legislation to Enforce Economic Nexus Rules
Tennessee will require out-of-state sellers that exceed $500,000 in sales into the state to collect sales and use tax, effective July 1, 2019.
Oklahoma Enacts Changes to Economic Nexus Provisions
Effective November 1, 2019, Oklahoma has enacted changes to its existing economic nexus provisions.