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Online and Remote Seller Sales Tax Resource Center

How are states approaching the collection of unpaid sales and use tax on purchases made online or through other remote channels? Are you prepared?

The Marketplace Fairness Act. Click-through nexus. Comprehensive disclosure. Criminalization of noncompliance. These are the four main approaches that states and the federal government are considering when it comes to states collecting the sales or use tax owed by many, if not most, consumers who make online or other remote purchases. What is happening in each of these areas, and what should online retailers and other companies that engage in remote sales expect in terms of potential compliance changes?

Our sales and use tax professionals and consumer products industry team are closely following online sales tax legislation, with attention to how it affects the middle market and what you need to know in order to make sound decisions for your business.

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What’s the deal with sales and use tax on remote purchases?

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What’s the deal with sales and use tax on remote purchases?

Growth in remote purchasing has states seeking ways to collect the sales tax funds, holding retailers and consumers responsible.

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Economic sales and use tax nexus laws

Economic sales and use tax nexus laws are gaining momentum as states make a direct challenge to traditional physical presence standards.


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South Dakota takes aim at Quill

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South Dakota takes aim at Quill

The South Dakota Supreme Court rejects a law directly challenging Quill v. North Dakota’s physical presence nexus standard.

Maine enacts economic sales tax nexus provisions

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Maine enacts economic sales tax nexus provisions

Bill establishes sales tax nexus for remote vendors making over $100,000 of sales or 200 or more separate transactions into the state.

Indiana enacts economic sales tax nexus provisions

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Indiana enacts economic sales tax nexus provisions

Bill establishes sales tax nexus for remote vendors making over $100,000 of sales or 200 or more separate transactions into the state.

Tennessee’s economic sales tax nexus rule on hold

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Tennessee’s economic sales tax nexus rule on hold

The Tennessee Department of Revenue agrees not to enforce the state’s new economic sales tax nexus rule pending litigation.

North Dakota lays groundwork to challenge Quill 25 years later

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North Dakota lays groundwork to challenge Quill 25 years later

Legislative assembly prepares economic sales and use tax nexus law contingent on the U.S. Supreme Court overturning Quill.

Wyoming becomes latest state to challenge Quill

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Wyoming becomes latest state to challenge Quill

General assembly enacts economic sales and use tax nexus standard for remote sellers with over $100,000 of sales in the state.

DMA settles Colorado sales tax disclosure lawsuit

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DMA settles Colorado sales tax disclosure lawsuit

Digital Marketing Associations (DMA) Colorado sales and use tax notice and information reporting saga ends in settlement.

Keeping up with sales tax on remote purchases

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Keeping up with sales tax on remote purchases

From Quill to the Marketplace Fairness Act and beyond, online and remote sales tax has been a volatile issue in today's economy. Watch now.

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NCSL signals support for federal remote seller and digital goods bills

NCSL resolutions encourage enactment of federal legislation addressing remote sales tax collection and digital goods and services taxation.

Louisiana enacts use tax notification requirements

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Louisiana enacts use tax notification requirements

Louisiana adopts Colorado-style use tax reporting requirements for remote sellers.

Alabama's economic sales and use tax nexus regulation challenged

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Alabama's economic sales and use tax nexus regulation challenged

Alabama’s economic sales and use tax nexus regulation providing substantial nexus to remote retailers receives its first challenge.

Vermont continues the assault on Quill

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Vermont continues the assault on Quill

Vermont adopts economic nexus standard for sales and use taxes; Colorado-style reporting requirements for other remote sellers.

Oklahoma enacts remote seller sales tax bill

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Oklahoma enacts remote seller sales tax bill

Oklahoma Governor signs remote seller sales tax bill implementing attributional nexus rules and disclosure requirements.

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Louisiana enacts tax legislation package

Louisiana enacts legislation impacting the state’s sales and use, corporate net income, and franchise taxes.

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Handling the increasingly blurry sales tax nexus picture

A rapidly changing business landscape means rapidly changing sales tax regulations and more aggressive enforcement of nexus. Is your position clear?

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Washington state enacts major changes around nexus

Washington state enacts legislation to subject wholesalers to economic nexus standards and thresholds.

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Ohio enacts biennial budget bill

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

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Nevada enacts attributional and click-through nexus provisions

Nevada enacts attributional and click-through nexus legislation, possibly triggering sales and use tax responsibilities for out-of-state businesses.

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Michigan enacts Main Street Fairness Act

Michigan enacts legislation implementing affiliate nexus and click-through nexus rules.

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Multiple points of use and the cloud

Understand the risks of multiple taxation related to sales tax on digital goods and services and learn steps you can take to avoid overpayment.

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Sales tax on digital equivalents

How should states fairly tax the sale of digital goods and services? Look past the method of delivery to the true object of the transaction.

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Five signs that your company needs sales and use tax automation

How do you know when it is time to give up your manual processes in favor of a sales and use tax automation solution? Look for these signs.

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Sales tax implications of drop shipping

Get answers to frequently asked questions about the drop shipment sales tax triangle: retailer, drop shipper, and wholesaler or manufacturer.

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Is your company making the right sales and use tax decisions?

Every company makes purchases, so every company has sales and use tax decisions. Many misjudge their sales tax obligations in these 3 areas.

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Colorado out-of-state seller use tax

Stay up to date on the frequent changes related to Colorado’s out of state seller use tax regulations.

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Sales tax on remote purchases and digital goods–are we there yet?

Get the latest on sales and use tax for online or remote purchases and digital goods. Know what may happen next and what that means for your business.

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Connecticut use tax penalties

Connecticut classifies use tax noncompliance as a felony, creating potential for serious repercussions for taxpayers and tax preparers alike.

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Sales and use tax nexus: To file or not to file, is it really a question?

Some companies elect to not register or file sales tax despite establishing nexus in a state. Are the near-term savings worth the long-term risk?

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Don’t wait for appeals to defend position in a sales and use tax audit

Discover why it is better to defend a tax position during the sales and use tax audit process, rather than wait to discuss it in appeals

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