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.

South Carolina Extends COVID-19 Related Remote Employee Tax Relief

South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.

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.

New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021

The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end

British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software

A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.

Maine Passes Act Removing Transaction Count From Economic Nexus Threshold

Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.

Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws

On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.

New Mexico Implements Destination Based Sourcing Rules

On July 1, 2021, new rules for the New Mexico gross receipts tax came into effect, switching to destination-based sourcing for both New Mexico in-state and out of state sellers.

Canadian Laws for Non-Resident Vendors of Digital Products and Services, Users of Fulfillment Warehouses, and Short-Term Rentals Come into Effect

On July 1, 2021, three new measures created under Bill C-30 came into effect requiring non-resident businesses to begin collecting GST/HST on sales of digital goods and sales made through digital platforms.

Colorado General Assembly Has Extended the Deadline for Destination Sourcing for Small Businesses

The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements.

Pennsylvania Updates Guidance on Telework and Nexus

Pennsylvania has amended their previous Telework During the COVID-19 Pandemic guidance that allowed for companies to have remote employees working in the state during the COVID-19 pandemic.

The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System

The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

Kansas Enacts Economic and Marketplace Nexus Legislation Following Veto Override

Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.

Kentucky Amends Remote Seller and Marketplace Facilitator Registration Requirements

Remote sellers and marketplace facilitators are now required to register and collect tax no later than the first day of the month that is at the most 60 days after an economic nexus threshold is met.

Kentucky Enacts Marketplace Nexus Provisions

Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.

Kentucky Enacts Economic Nexus Legislation

The Kentucky Legislature has enacted legislation containing economic nexus provisions that become effective July 1, 2018.

Florida Enacts Economic and Marketplace Nexus Legislation

Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.

Wisconsin Removes Economic Nexus Transaction Threshold

Wisconsin has eliminated the state’s 200 transaction economic nexus threshold for remote sellers effective February 20, 2021, while retaining the $100,000 threshold.

Wisconsin Requires Remote Sellers to Collect Sales Tax

Wisconsin will require certain remote sellers to collect and remit sales and use tax, effective October 1, 2018.

Maine Extends Sales Tax Nexus Relief for COVID-19 Through 2021

Maine announced that the state will extend sales tax nexus relief for employees working remotely in the state due to COVID-19 through 2021.

City of Chicago Announces Economic Nexus Provisions

The City of Chicago has announced in an information bulletin that it will impose economic nexus provisions.

Online Delivery Forum Is Not Required to Collect and Remit Tennessee Sales Tax

A Tennessee letter ruling states that an online forum that connects customers to food sellers qualifies as a delivery network company that is not required to collect sales and use tax.

Louisiana Remote Sellers Commission Announces It Will Develop Tax Refund Policy

The Louisiana Sales and Use Tax Commission for Remote Sellers has announced that it will develop a policy for taxpayers to claim refunds for overpaid taxes.

Texas Issues FAQs for Remote Sellers and Marketplace Providers and Sellers

The Texas Comptroller has posted FAQs on its website regarding post-Wayfair obligations for remote sellers, marketplace sellers, and marketplace providers.