Ideas & Insights

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.