Ideas & Insights

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

Complaint alleges 2017 nexus regulation is not in line with anti-retroactivity element of the Wayfair decision.

New and increased San Francisco gross receipts taxes take effect in 2019; economic nexus standard of $500,000 adopted.

High court to decide whether in-state beneficiary of nonresident trust is sufficient for the Due Process Clause.

Texas amends nexus rules providing for a $500,000 sales threshold for remote sales tax collection, effective Oct., 2019.

The Wayfair decision doesn’t just affect online retailers. Technology businesses must address resulting state sales taxes, too. Learn more.

Several proposals in Congress would regulate, delay, or clarify remote sellers sales tax collection obligations.

Will the Wayfair decision trigger the flight of U.S. E businesses, particularly those on the cutting edge and with high growth potential?

The elimination of the sales and use tax physical presence could have a profound impact on the tax compliance obligations of auto suppliers.

While Fulfillment by Amazon can provide advantages to consumer products businesses there are key areas you should address to ensure success.

Retailers using “fulfilled by Amazon” distribution channel should be aware of the limited-time amnesty program.

Budget bill provides rate reductions for both the corporate income tax and personal income tax, increases the personal deduction

With new economic standards in place, out-of-state businesses should review whether they have exposure to the Tennessee business tax.

The combination of sales factor presence standards and market-based sourcing for receipts from sales of services can create significant problems.

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

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

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

Several states have replaced traditional nexus standards with factor presence nexus standards to trigger taxes based upon gross receipts and income.

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?

As businesses scale to meet market demands, sales tax compliance risks come into play. Protect your business against transaction tax risk.