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Online and Remote Seller Sales Tax Resource Center

How are states approaching the collection of unpaid sales and use tax on purchases made online or through other remote channels? Are you prepared?

The Marketplace Fairness Act. Click-through nexus. Comprehensive disclosure. Criminalization of noncompliance. These are the four main approaches that states and the federal government are considering when it comes to states collecting the sales or use tax owed by many, if not most, consumers who make online or other remote purchases. What is happening in each of these areas, and what should online retailers and other companies that engage in remote sales expect in terms of potential compliance changes?

Our sales and use tax professionals and consumer products industry team are closely following online sales tax legislation, with attention to how it affects the middle market and what you need to know in order to make sound decisions for your business.

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Wayfair, sales tax, and economic presence laws

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Wayfair, sales tax, and economic presence laws

Economic sales and use tax nexus laws are gaining momentum as states make a direct challenge to traditional physical presence standards.


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Reminder non-residents of Quebec must register for the QST

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Reminder non-residents of Quebec must register for the QST

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

Online travel companies on the hook for local sales taxes in Arizona

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Online travel companies on the hook for local sales taxes in Arizona

Arizona Supreme Court finds online travel companies must collect tax on service fees and mark-ups paid to book hotel rooms.

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New Hampshire enacts law to protect in-state businesses from Wayfair

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

Kansas offers remote seller guidance without a small-seller threshold

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Kansas offers remote seller guidance without a small-seller threshold

The state has indicated that it will enforce economic sales tax nexus on Oct. 1, 2019, without a minimum sales or transaction threshold.

Ohio enacts fiscal year 2020 budget adopts Wayfair threshold

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Ohio enacts fiscal year 2020 budget adopts Wayfair 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 adopts Wayfair standard for income tax nexus presumption

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Hawaii adopts Wayfair standard for income tax nexus presumption

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

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California enacts changes to recent remote seller provisions

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

Wisconsin enacts marketplace facilitator law and biennial budget

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Wisconsin enacts marketplace facilitator law and biennial budget

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

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Illinois enacts broad tax changes

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

How will South Dakota v. Wayfair affect your club?

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How will South Dakota v. Wayfair affect your club?

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

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