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

Coronavirus Tax Filing Relief & Resources

List of resources to help tax professionals navigate the impact of the coronavirus. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief.

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.

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.

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.

2020 Sales Tax Legislative Outlook

We turned to sales tax policy experts to gage what the top issues will be in the 2020 legislative session and trends we can expect in sales tax for 2020.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

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.

How the West Has Responded to Wayfair

A whirlwind of sales tax changes have swept across the Western region of the U.S. following the Wayfair decision. From novel approaches to economic nexus to shifting thresholds – keeping up with changes for remote sellers is no easy feat…

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.

Arizona Enacts Economic and Marketplace Nexus Legislation

Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019.

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 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.