Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.
Illinois has removed the 200-transaction threshold for economic nexus. Learn what this means for remote sellers and how it affects sales tax collection in the state.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
Utah eliminates its transaction-based threshold for economic nexus. Learn what this change means for remote sellers and how it affects sales tax compliance.
South Dakota’s Senate Bill 43, signed into law on February 18, 2025, sets a clear timeline for when remote sellers and marketplace providers must register and begin collecting sales tax.
In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.
Coast to Coast Computer Products, a California based retailer of computer supplies, has filed a petition arguing that the Illinois Department of Revenue’s rules regarding remote sellers are unconstitutional.
North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.
PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.
The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.
Effective July 1, 2024, North Carolina has enacted legislation that repeals the 200-transaction count from its economic nexus threshold for remote sellers.
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.
Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.
In a General Information Letter dated March 4, 2024, the Colorado Department of Revenue provided clarification about the sales and use tax notice and reporting requirements for noncollecting retailers in Colorado.
In a ruling filed on January 23, 2024, the Court of Appeals of the State of Washington denied an appeal of an audit assessment made by the Department of Revenue on sales made by two Amazon sellers between 2011 and 2018.
Effective July 1, 2017, Indiana requires remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically, and services delivered in Indiana if gross revenue or number of sales exceed a certain threshold.
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.
Washington state appellate panel affirmed the Board of Tax Appeals’ final decision granting summary judgment finding in favor of the Washington Department of Revenue (DOR) for a Business and Occupation (B&O) tax assessment.
The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to provide additional guidance to marketplace facilitators and sellers about each\’s responsibility for sales tax
California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.
The Texas Comptroller of Public Accounts upheld a nexus determination for an out-of-state seller making sales of licensed software into Texas.
A Chicago man’s qui tam action claim against a U.K. tailor was dismissed by a circuit court. The dismissal was recently affirmed by an Illinois Appellate Court.
The Mississippi Supreme Court unanimously decided that Saltwater Sportsman Outfitters LLC is liable for $80,000 in additional sales tax.
Effective August 1, 2023, Louisiana will no longer have 200 transactions as part of the state\’s economic nexus threshold.