Sales Tax Resources & Updates

Bookmark this page, because it’ll be your vault for all things sales and use tax! Here you’ll find quick-reference charts, in-depth whitepapers, helpful tools, legislative updates, directories, FAQs and more.

How to Use This Page: Simply scroll to browse all our sales tax resources that you can use in your job today. You can refine your search by topic and/or jurisdiction or search by keyword. For a handy chart of key sales tax facts by state, select a jurisdiction.

Quick Access Resources

Jurisdiction

Selecting a Jurisdiction will take you to that Jurisdiction's page.

Featured Resources

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Helpful Links

We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.

Sales Tax FAQs

Explore commonly asked questions about sales and use tax. A great starting place to learn about fundamental sales tax concepts and general applications to business.

Remote Seller of Exempt Products Has Economic Nexus in Colorado

Colorado has issued a private letter ruling stating that a remote seller that sells exempt products into the state has economic nexus.

Arkansas Enacts Economic and Marketplace Nexus Legislation

Arkansas has enacted economic and marketplace nexus legislation, effective July 1, 2019.

Massachusetts Court Dismisses Lawsuit Regarding Retroactive Application of Economic Nexus Regulation

The Massachusetts Superior Court dismissed a lawsuit filed by online retailers regarding retroactive application of the state’s economic nexus regulation.

Massachusetts Proposes New Economic Nexus Regulation

Taking effect October 1, 2017, Massachusetts has taken an alternative approach to pure economic nexus approaches used by other states, proposing that certain activities internet vendors engage with do meet the substantial physical presence standard.

Cloud Accounting Podcast on Wayfair Decision

Listen to Sales Tax Institute founder, Diane Yetter, break down the implications of the Wayfair decision for clients and professional service firms on the Cloud Accounting Podcast.

Kansas Releases Unprecedented Remote Seller Policy

Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.

Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation

Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.

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.

Alaska City to Impose Requirements for Remote Sellers and Marketplace Facilitators

The city of Nome, Alaska will require remote sellers and marketplace facilitators to collect and remit tax if they exceed certain economic thresholds, effective September 1, 2019.

South Carolina Court Denies Request for Injunction to Make Amazon Collect Tax on FBA Sales

A South Carolina Court did not grant a request for an injunction filed by the South Carolina Department of Revenue to make Amazon collect tax on FBA sales.

Sales Tax Registration – What Is It and Why Do You Need To Do It?

Post-Wayfair, it has never been more important to understand your sales tax registration obligations. If you’re making sales, chances are good that you will need to register to collect and remit sales tax in multiple states.

Colorado to Require Remote Seller Sales Tax Collection

Effective December 1, 2018, the Colorado Department of Revenue will require out-of-state retailers who exceed the state’s economic threshold to collect and remit retailer’s use tax.

The Southern States’ Reaction to SD v. Wayfair; A Summary

Post-Wayfair, significant sales tax legislative changes have happened on a daily basis, and the Southern states are no exception. We’ve seen a flurry of sales tax legislative activity recently regarding changes for remote sellers making sales into Southern states. If…

Massachusetts Establishes New Economic Nexus Threshold and Enacts Marketplace Nexus Legislation

Massachusetts has enacted legislation that creates new requirements for remote retailers and marketplace facilitators, effective October 1, 2019.

Louisiana Releases Additional Remote Seller Guidance

Louisiana has released additional guidance for remote sellers as to an effective date for economic nexus and a special combined rate.

New Hampshire Enacts Legislation to Protect In-State Sellers Post-Wayfair

New Hampshire has enacted legislation to protect in-state sellers considered remote sellers in other states following the Wayfair decision.

Illinois Repeals Click-Through and Affiliate Nexus Provisions

Illinois has enacted legislation that repeals the state’s click-through nexus and affiliate nexus provisions, effective June 28, 2019.

Tennessee Legislation Requires Out-of-State Dealers to Provide Local Sales Information, Eliminates Flat Rate Local Tax & Adds SST Sourcing Rule

Tennessee has enacted legislation that impacts information reporting, rates, and sourcing rules for remote sellers, effective October 1, 2019.

Maine Enacts Marketplace Nexus Legislation

Maine has enacted new requirements for marketplace facilitators, effective October 1, 2019.

Wisconsin Enacts Marketplace Nexus Legislation

Wisconsin Gov. Tony Evers signed legislation on July 3, 2019 that contains marketplace nexus provisions, effective October 1, 2019.

Pennsylvania Codifies Economic and Marketplace Nexus Provisions, Repeals Notice and Reporting Option

Effective July 1, 2019, Pennsylvania enacted legislation that codifies its economic and marketplace nexus provisions and eliminates the notice and reporting option.

California Limits Lookback Period for Certain Marketplace Sellers

California has enacted legislation that limits the lookback period for assessing sales and use tax on certain out-of-state marketplace sellers making sales into California.

Nevada Enacts Marketplace Nexus Legislation

Nevada has enacted legislation with marketplace nexus provisions for marketplace facilitators and marketplace referrers, effective October 1, 2019.

Illinois Enacts Marketplace Nexus Legislation

Illinois has enacted legislation including marketplace nexus provisions, effective January 1, 2020.