Ideas & Insights

The state responses have created a fragmented landscape of thresholds and compliance obligations with more questions than answers.

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.

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

New law aims to protect New Hampshire businesses from sales and use tax compliance obligations due to economic sales tax nexus.

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.

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

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 threshold replaces previous guidance adopting lower sales and transaction thresholds; legislation adopts marketplace provider nexus.

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.

Several proposals in Congress would regulate, delay, or clarify remote sellers sales tax collection obligations.

Economic sales tax nexus is complicated following Wayfair. Brush up on the change and take a 5-question quiz to identify next steps.

While Fulfillment by Amazon can provide advantages to consumer products businesses there are key areas you should address to ensure success.

…and nobody knows what is on third. The Abbot and Costello skit was made well before e-commerce arrived, but its focus on confusion is an apt ...

The physical presence nexus standard for sales and use tax purposes is alive and well despite recent criticism and calls for reform.

NCSL resolutions encourage enactment of federal legislation addressing remote sales tax collection and digital goods and services taxation.

A rapidly changing business landscape means rapidly changing sales tax regulations and more aggressive enforcement of nexus. Is your position clear?

Understand the risks of multiple taxation related to sales tax on digital goods and services and learn steps you can take to avoid overpayment.