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.
A recent decision by the California Office of Tax Appeals highlights a growing issue for online sellers that simply storing products in a state, even without a physical office, can create unexpected tax obligations.
Effective August 1, 2026, the Kentucky nexus threshold will change from either 200 transactions or $100,000 in gross sales to only $100,000 in gross sales.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
Ohio has updated its sales and use tax regulations to clarify the tax treatment of delivery network services, including the roles of delivery providers, retailers, and facilitators. Learn what changed, who must collect tax, and key compliance considerations.
Under Utah law, marketplace facilitators that exceed $100,000 in annual Utah sales must collect and remit sales tax for third‑party sellers. Marketplace sellers remain liable only for non‑marketplace sales. Key thresholds, definitions, and compliance rules explained.
A Colorado private letter ruling (PLR 25‑002) finds that marketplace facilitators are not liable for the state’s firearms and ammunition excise tax. Learn how this impacts sales platforms and sellers.
Louisiana has significantly reformed its sales tax laws effective January 1, 2025. Expect a rate increase to 5%, an expanded tax base covering digital products and telecom services, and changes to vendor compensation and exemptions.
Washington\’s Department of Revenue ruled that an out-of-state company established substantial nexus through in‑state contractor activity. Discover which actions triggered liability and how this ruling impacts remote businesses.
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.
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.