Ideas & Insights

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.

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

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.

”Cookie nexus” regulation becomes effective following withdrawn policy directive; sales threshold measured from 12 months preceding Oct. 1.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

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

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

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