Ideas & Insights

The revised sales tax nexus standards reduce the current $500,000 threshold to $100,000 beginning Oct. 1, 2020.

Mississippi will require marketplace facilitators to register to collect and remit sales and use taxes beginning July 1, 2020.

Louisiana will require marketplace facilitators to register and collect and remit the state and local sales tax beginning July 1.

The Louisiana Sales and Use Tax Commission announced guidance for remote sellers exceeding the nexus thresholds beginning July 1, 2020.

North Carolina joins more than 30 states adopting a marketplace facilitator nexus provision effective Feb. 1, 2020.

Arizona Supreme Court finds online travel companies must collect tax on service fees and mark-ups paid to book hotel rooms.

The state has indicated that it will enforce economic sales tax nexus on Oct. 1, 2019, without a minimum sales or transaction threshold.

Hawaii becomes the first state to adopt a $100,000 sales or 200 transaction threshold applicable to the state’s income tax.

Marketplace facilitators liable for sales tax collection; budget compromises avoid certain proposed tax increases on businesses.

New York enacts legislation exempting 95% of GILTI and increases the sales component of the economic sales tax nexus threshold.

Minnesota’s long-awaited conformity bill presents new challenges for individual and corporate taxpayers; remote seller provisions modified.

Legislation enacts Wayfair-styled economic sales tax nexus thresholds and marketplace facilitator provisions, effective July 1, 2019.

Sales and use tax registration and collection are required when a remote seller exceeds $300,000 of sales in over 100 transactions.

Workaround aims to address the federal $10,000 SALT deduction cap; enacts economic nexus for out-of-state retailers.

New Jersey enacts remote seller sales tax nexus provisions previously announced in guidance, effective Nov. 1, 2018.

The Georgia Department of Revenue has issued guidance on the state’s new economic sales tax nexus provisions effective Jan. 1, 2019.

Litigation preventing enforcement of Indiana’s economic sales tax nexus law ends as litigants settle with the department.

Washington state will require out-of-state businesses meeting a Wayfair-style sales or transaction threshold to collect sales tax.

Economic sales tax nexus laws permitted by the Court; physical presence sales tax nexus is no longer the Constitutional standard.

Washington Department of Revenue encourages remote sellers to come forward by offering penalty reduction and limited look back.

U.S. Supreme Court hears oral arguments on challenge to Quill’s sales tax physical presence nexus standard; decision expected in June.

Economic sales tax nexus regulation applies to remote sellers performing certain activities and making sales over $250,000 into the state.

The MTC has extended the deadline for certain retailers selling through an online marketplace to apply for state tax amnesty.

”Cookie nexus” regulation becomes effective following withdrawn policy directive; sales threshold measured from 12 months preceding Oct. 1.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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