Ideas & Insights

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

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

Pennsylvania Department of Revenue issues guidance that administratively implements economic nexus for corporate net income tax.

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

Justices express concern over North Carolina’s tax on the undistributed trust income earned for the benefit of a resident.

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.

”Cookie nexus” regulation becomes effective following withdrawn policy directive; sales threshold measured from 12 months preceding Oct. 1.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

The state has published a central portal for information related to the new remote seller provisions enacted by the recent budget bill.

Voluntary disclosure program targets remote sellers with click-through or referral arrangements with New Jersey parties.

MA high court unconvinced sales tax drop shipment rule discriminates against interstate commerce for nexus-established wholesaler.

Washington state budget bill includes use tax notification and reporting requirements and economic nexus provisions for retailing B&O tax.

Policy directive would have established sales tax nexus for remote vendors making over $500,000 of sales in 100 or more transactions.