Texas has enacted legislation that authorizes the state comptroller to establish a single uniform tax rate for remote sellers to collect and remit local sales and use taxes.
What is Nexus?
Learn all about nexus, a foundation sales tax concept, including how it affects your business and descriptions of the 5 types of remote seller nexus.
What do I need to know about the Wayfair case and economic nexus?
Get essential questions about the Wayfair decision and economic answered in this compilation of FAQs.
New York Enacts Marketplace Nexus Provisions
As part of its 2019-2020 budget package, New York has enacted marketplace nexus provisions, effective June 1, 2019.
California Enacts Marketplace Nexus Provisions, Changes Economic Nexus Threshold
California has enacted legislation with marketplace nexus provisions and a change to the state’s economic nexus threshold.
New Mexico Enacts Economic and Marketplace Nexus Legislation
New Mexico has enacted legislation with economic nexus and marketplace nexus provisions, effective July 1, 2019.
Rhode Island Enacts New Economic and Marketplace Nexus Provisions
Rhode Island has enacted new economic and marketplace nexus provisions, effective July 1, 2019.
Idaho Enacts Economic and Marketplace Nexus Legislation
Idaho has enacted legislation with economic nexus and marketplace nexus provisions, effective June 1, 2019.
Utah Enacts Law for Marketplace Facilitators
Utah has enacted marketplace nexus legislation, effective October 1, 2019.
West Virginia Codifies Economic Nexus Provisions and Enacts Marketplace Nexus Legislation
West Virginia has enacted legislation that requires remote sellers, marketplace facilitators, and referrers that satisfy the state’s economic nexus requirements to collect use tax, effective July 1, 2019.
North Carolina Codifies Economic Nexus Provisions
North Carolina has enacted legislation that codifies economic provisions that the state previously issued in a policy directive.
North Dakota Enacts Marketplace Nexus Legislation
Effective October 1, 2019, North Dakota has enacted marketplace nexus provisions.
Nebraska Codifies Economic Nexus and Enacts Marketplace Nexus Legislation
Effective April 1, 2019, Nebraska has enacted legislation with economic and marketplace nexus provisions.
Virginia Enacts Economic Nexus Provisions for Remote Sellers
Remote sellers that exceed Virginia’s economic nexus threshold will be required to register to collect tax, effective July 1, 2019.
Virginia Enacts Marketplace Nexus Provisions
Virginia has enacted marketplace nexus provisions for marketplace facilitators, effective July 1, 2019.
Alaska City to Impose Requirements for Remote Sellers and Marketplace Facilitators
The city of Nome, Alaska will require remote sellers and marketplace facilitators to collect and remit tax if they exceed certain economic thresholds, effective September 1, 2019.
Idaho Proposes Economic and Marketplace Nexus Legislation
As one of the last holdouts to join every other state with a sales tax, Idaho has proposed economic and marketplace nexus legislation for remote retailers.
Wyoming Enacts Marketplace Nexus Legislation
Wyoming has enacted legislation requiring marketplace facilitators to collect Wyoming sales tax, effective July 1, 2019.
Iowa Department of Revenue Explains Sales Tax Responsibilities of Food Manufacturer Remote Seller
The Iowa Department of Revenue issued a ruling to explain the sales tax implications of a remote seller that sells baked goods and other products into the state.
In-State Visits Created Nexus for Remote Seller in Washington
A remote seller’s in-state visits in Washington created substantial nexus for sales and use tax purposes in the state.
Wisconsin Enacts Legislation to Codify Emergency Economic Nexus Rule
Wisconsin has enacted legislation to codify emergency economic nexus rules put into place after the South Dakota v. Wayfair decision.
East Coast States Sales Tax Changes to Know
We explore four recent East Coast sales tax updates and examine how these changes may affect your business operations, including some opportunities that may reap big benefits.
Pennsylvania Enacts New Economic and Marketplace Nexus Provisions
Pennsylvania has issued a bulletin clarifying the state’s economic and marketplace nexus provisions and creating a new economic nexus threshold, effective July 1, 2019.
Idaho Amends Administrative Rules to Reflect Click-Through Nexus Legislation
The Idaho State Tax Commission has amended state sales and use tax administrative rules to reflect click-through nexus provisions the state passed in 2018.