Ideas & Insights

New threshold replaces previous guidance adopting lower sales and transaction thresholds; legislation adopts marketplace provider nexus.

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

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.

Recent Iowa tax reform expanded the sales tax base to include certain digital products and services; enacted remote seller nexus law.

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.

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

Economic sales tax nexus is complicated following Wayfair. Brush up on the change and take a 5-question quiz to identify next steps.

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.

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

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.