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.

Illinois Drops Transaction Count Economic Nexus Threshold

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.

South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales

A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.

Utah Removes Transaction Based Threshold for Economic Nexus

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 Senate Bill 43 Sets New Compliance Timeline for Remote Sellers and Marketplace Providers

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.

Missouri Rules That an Online Ordering Company for Restaurant Food Delivery is Not Required to Collect and Remit 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.

California Retailer Claims that Illinois Remote Seller Rules are Unconstitutional

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 Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications

North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.

Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws

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.

Alaska Repeals Sales Tax Transaction Threshold

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.

North Carolina Repeals Transaction Count from Economic Nexus Threshold

Effective July 1, 2024, North Carolina has enacted legislation that repeals the 200-transaction count from its economic nexus threshold for remote sellers.

Wayfair Sues Colorado City and Department of Revenue Over Undue Burdens on Out of State Taxpayers

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.

North Carolina Imposes Economic Nexus Threshold

Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.

Out-of-State Retailer May Collect Sales Tax According to Colorado DOR General Information Letter

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.

Washington Court of Appeals Upholds Pre-Marketplace Facilitator Amazon FBA Seller Liabilities

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.

Indiana Enacts Economic Nexus Legislation

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 Enacts Marketplace Nexus Legislation

Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.

Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules

Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.

Washington Affirms Business & Occupation Tax Assessment Based On Business Activities of Out of State Taxpayer

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.

Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses

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 Adopts New Regulations to Clarify Marketplace Facilitator Responsibilities

California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.

Texas Upholds Nexus Determination for Out-of-State Seller

The Texas Comptroller of Public Accounts upheld a nexus determination for an out-of-state seller making sales of licensed software into Texas.

Dismissal of Illinois Qui Tam Claim Against UK Tailor Affirmed

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.

Event Vendor Found Liable for Sales Tax in Mississippi

The Mississippi Supreme Court unanimously decided that Saltwater Sportsman Outfitters LLC is liable for $80,000 in additional sales tax.

Louisiana Removes 200 Transaction Threshold from Economic Nexus Rules

Effective August 1, 2023, Louisiana will no longer have 200 transactions as part of the state\’s economic nexus threshold.