Ideas & Insights

The Louisiana Sales and Use Tax Commission announced guidance for remote sellers exceeding the nexus thresholds beginning July 1, 2020.

Companies investing in the U.S. must consider how the new regime of state and local sales and use tax nexus may affect their organization.

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

As of Jan. 1, 2019, foreign non-resident taxpayers conducting business in Quebec are required to register for the Quebec Sales Tax.

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.

Ohio budget bill makes a number of changes to Ohio’s tax code expecting to result in millions in tax cuts; sales tax nexus addressed.

Hawaii becomes the first state to adopt a $100,000 sales or 200 transaction threshold applicable to the state’s income tax.

California amends the effective date for district remote seller nexus requirements; offers penalty relief for certain marketplace sellers.

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

The 2019 legislature passed several tax changes, issued marketplace facilitator rules and provided additional credits and incentives.

Learn more about the recent South Dakota v. Wayfair, Inc. U.S. Supreme Court decision and how it could affect private clubs.

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.

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.