News & Tips

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.

Digital Reassignment of Inventory Creates Substantial Nexus in Washington

A remote seller who makes sales through a marketplace facilitator established physical presence nexus in Washington by having inventory digitally reassigned there.

Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri

Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.

Ohio Provides Guidance on Sourcing for Marketplace Facilitators

Ohio has revised an information release to provide guidance on sourcing sales for marketplace facilitators.

North Carolina Removes Economic Nexus Threshold for Marketplace Nexus Provisions

North Carolina enacted legislation that removes the nexus economic nexus threshold for purposes of the state’s marketplace nexus provisions.

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.

Mississippi Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Mississippi has enacted marketplace nexus provisions.

Tennessee Enacts Economic Nexus Regulation

Tennessee enacted new economic nexus regulations, applicable to remote sellers who engage in regular solicitation of consumers in Tennessee through any means and make sales to Tennessee consumers exceeding a certain threshold.

Arkansas Issues Guidance Regarding Filing Obligations of Marketplace Sellers

Arkansas has issued a letter opinion regarding the filing obligations of marketplace sellers who make sales only through a marketplace facilitator.

D.C. Provides Guidance on Restaurant Sales Made Through a Marketplace Facilitator

D.C. has issued a notice regarding the sales tax treatment of restaurant sales of food, drink and alcohol made through a marketplace facilitator.

Rhode Island Issues Guidance on Telework During COVID-19 Pandemic

For the duration of the coronavirus state of emergency, Rhode Island will not seek to establish nexus for sales and use or corporate income tax purposes solely because an employee is temporarily working from home.

Louisiana Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Louisiana has enacted marketplace nexus provisions.

Ride-Sharing Service Providers Required to Collect Tax in Georgia

Effective April 1, 2020, ride-sharing service providers (e.g. Uber, Lyft) are required to collect and remit sales tax in Georgia as a result of marketplace nexus legislation.

Mississippi Issues Guidance on COVID-19 Relief Efforts

The Mississippi Department of Revenue has issued a press release detailing the state’s COVID-19 relief efforts.

Tennessee Enacts Marketplace Nexus Legislation

Effective October 1, 2020, Tennessee has enacted marketplace nexus legislation.

Texas Amends Rules for Remote Sellers to Establish Economic Nexus

Starting October 1, 2019, remote sellers with sales exceeding $500,000 in total Texas revenue must register to collect and remit tax.

Georgia Enacts Marketplace Nexus Provisions

Georgia has enacted new requirements for marketplace facilitators, effective April 1, 2020.

Texas Adopts Economic Nexus Provisions for Franchise Tax

Texas has amended a tax regulation to apply the state’s economic nexus threshold to Texas franchise tax, beginning January 1, 2020.

Philadelphia Adopts Economic Nexus Provisions for Business Income and Receipts Tax

Philadelphia has amended its tax regulations to apply an economic nexus threshold for purposes of the city’s Business Income & Receipts Tax.

Hawaii Enacts Legislation with Marketplace Nexus and Notice & Reporting Requirements Provisions

Hawaii has enacted legislation with marketplace nexus and notice and reporting requirements provisions, effective January 1, 2020.

Michigan Enacts Marketplace Nexus Legislation

Michigan has enacted new tax remittance requirements for marketplace facilitators, effective January 1, 2020.

North Carolina Enacts Marketplace Nexus Legislation

Effective February 1, 2020, North Carolina has enacted marketplace nexus legislation.

New York Releases Guidance on Economic Nexus Threshold and Requirements for Remote Sellers

Businesses without physical presence in New York are required to collect and remit sales tax if they exceed the state’s economic threshold, effective June 21, 2018.

Utah Issues Guidance on Business Activities and Sales Tax Nexus

The Utah Tax Commission has issued guidance on how business activities can create sales tax nexus in Utah.

Nebraska Announces Temporary Penalty and Interest Relief for Certain Remote Sellers and Marketplace Facilitators

Nebraska has issued a General Information Letter stating that the Tax Commissioner will grant a temporary penalty and interest waiver to certain remote sellers and marketplace facilitators.