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.

The Massachusetts Department of Revenue establishes a $500,000 threshold for state corporate excise tax nexus.

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

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.

High court allows Minnesota Supreme Court decision finding so-called “grantor-domicile” rule unconstitutional to stand.

New York enacts legislation exempting 95% of GILTI and increases the sales component of the economic sales tax nexus threshold.

Highly-anticipated trust taxation case considers whether a state can tax a trust based on the residency of a beneficiary.

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.