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.

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.

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.

Three Years of South Dakota v. Wayfair: Audit Trends

Find out how the 2018 Wayfair decision created immediate and pressing obligations for companies with significant sales across large swathes of the United States, increasing audit risk for taxpayers.

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.

Three Years of South Dakota v. Wayfair: Local Tax Issues

Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair: Marketplace Nexus

Dive into how the sales tax landscape has changed for marketplace facilitators and sellers following South Dakota v. Wayfair. This is part 3 of our 5 part series on three years of the Wayfair decision.

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.

Selling Abroad? July 1 Sales Tax Changes in Canada and the European Union You Should Know

Get the details on big changes effective in both Canada and the European Union as of July 1, 2021 to adapt and modernize tax regimes in light of the global e-commerce landscape.

Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses

Learn how the South Dakota v. Wayfair decision has affected the cost of compliance for businesses. This is part 2 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair

Find out how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. Part 1 of 5.

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.

Thinking Strategically About Sales Tax

Learn how to build a long-term sales tax strategy that accounts for key internal and external factors to improve efficiency and adaptability while reducing risk.

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.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

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.

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.

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.