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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INSIGHT ARTICLE
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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TAX ALERT
New Jersey enacts economic sales tax nexus legislation
New Jersey enacts remote seller sales tax nexus provisions previously announced in guidance, effective Nov. 1, 2018.
TAX ALERT
Georgia provides guidance on economic sales tax nexus
The Georgia Department of Revenue has issued guidance on the state’s new economic sales tax nexus provisions effective Jan. 1, 2019.
TAX ALERT
Indiana will enforce economic sales tax nexus beginning Oct. 1
Litigation preventing enforcement of Indiana’s economic sales tax nexus law ends as litigants settle with the department.
TAX ALERT
Washington revises remote sales tax collection after Wayfair
Washington state will require out-of-state businesses meeting a Wayfair-style sales or transaction threshold to collect sales tax.
INSIGHT ARTICLE
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.
INSIGHT ARTICLE
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.
RECORDED WEBCAST
South Dakota v. Wayfair: How will it affect you?
Join RSM for a webcast on July 17 as we discuss the South Dakota vs. Wayfair decision and how it will affect our clients.
RECORDED WEBCAST
How will South Dakota v. Wayfair affect your business?
Join RSM for a webcast on June 28 as we discuss the South Dakota vs. Wayfair decision and how it will affect our clients.
TAX ALERT
U.S. Supreme Court kills Quill physical presence
Economic sales tax nexus laws permitted by the Court; physical presence sales tax nexus is no longer the Constitutional standard.
INSIGHT ARTICLE
Indiana offers remote sellers one-time voluntary disclosure initiative
Qualified remote sellers with Indiana inventory may apply for a special sales and income tax voluntary disclosure.
TAX ALERT
Washington State offers remote seller penalty reduction program
Washington Department of Revenue encourages remote sellers to come forward by offering penalty reduction and limited look back.
INSIGHT ARTICLE
South Dakota v. Wayfair: What to know and how to prepare
South Dakota v. Wayfair could have significant implications for the sales and use taxability and compliance of remote transactions.
INSIGHT ARTICLE
Fulfillment by Amazon is a game changer: Is your business prepared?
While Fulfillment by Amazon can provide advantages to consumer products businesses there are key areas you should address to ensure success.
TAX ALERT
U.S. Supreme Court hears arguments on Quill challenge
U.S. Supreme Court hears oral arguments on challenge to Quill’s sales tax physical presence nexus standard; decision expected in June.
TAX ALERT
Mississippi finalizes economic sales tax nexus rule
Economic sales tax nexus regulation applies to remote sellers performing certain activities and making sales over $250,000 into the state.
TAX ALERT
MTC nexus program extends limited-time amnesty for Amazon retailers
The MTC has extended the deadline for certain retailers selling through an online marketplace to apply for state tax amnesty.
TAX ALERT
Massachusetts internet seller nexus regulation becomes effective
”Cookie nexus” regulation becomes effective following withdrawn policy directive; sales threshold measured from 12 months preceding Oct. 1.
TAX ALERT
South Dakota takes aim at Quill
The South Dakota Supreme Court rejects a law directly challenging Quill v. North Dakota’s physical presence nexus standard.
TAX ALERT
Maine enacts economic sales tax nexus provisions
Bill establishes sales tax nexus for remote vendors making over $100,000 of sales or 200 or more separate transactions into the state.
TAX ALERT
Indiana enacts economic sales tax nexus provisions
Bill establishes sales tax nexus for remote vendors making over $100,000 of sales or 200 or more separate transactions into the state.
TAX ALERT
Tennessee’s economic sales tax nexus rule on hold
The Tennessee Department of Revenue agrees not to enforce the state’s new economic sales tax nexus rule pending litigation.
TAX ALERT
North Dakota lays groundwork to challenge Quill 25 years later
Legislative assembly prepares economic sales and use tax nexus law contingent on the U.S. Supreme Court overturning Quill.
TAX ALERT
Wyoming becomes latest state to challenge Quill
General assembly enacts economic sales and use tax nexus standard for remote sellers with over $100,000 of sales in the state.
TAX ALERT
DMA settles Colorado sales tax disclosure lawsuit
Digital Marketing Associations (DMA) Colorado sales and use tax notice and information reporting saga ends in settlement.
INSIGHT ARTICLE
NCSL signals support for federal remote seller and digital goods bills
NCSL resolutions encourage enactment of federal legislation addressing remote sales tax collection and digital goods and services taxation.
TAX ALERT
Louisiana enacts use tax notification requirements
Louisiana adopts Colorado-style use tax reporting requirements for remote sellers.
TAX ALERT
Alabama's economic sales and use tax nexus regulation challenged
Alabama’s economic sales and use tax nexus regulation providing substantial nexus to remote retailers receives its first challenge.
TAX ALERT
Vermont continues the assault on Quill
Vermont adopts economic nexus standard for sales and use taxes; Colorado-style reporting requirements for other remote sellers.
TAX ALERT
Oklahoma enacts remote seller sales tax bill
Oklahoma Governor signs remote seller sales tax bill implementing attributional nexus rules and disclosure requirements.
TAX ALERT
Louisiana enacts tax legislation package
Louisiana enacts legislation impacting the state’s sales and use, corporate net income, and franchise taxes.
INSIGHT ARTICLE
Handling the increasingly blurry sales tax nexus picture
A rapidly changing business landscape means rapidly changing sales tax regulations and more aggressive enforcement of nexus. Is your position clear?
TAX ALERT
Washington state enacts major changes around nexus
Washington state enacts legislation to subject wholesalers to economic nexus standards and thresholds.
TAX ALERT
Ohio enacts biennial budget bill
Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.
TAX ALERT
Nevada enacts attributional and click-through nexus provisions
Nevada enacts attributional and click-through nexus legislation, possibly triggering sales and use tax responsibilities for out-of-state businesses.
TAX ALERT
Michigan enacts Main Street Fairness Act
Michigan enacts legislation implementing affiliate nexus and click-through nexus rules.
INSIGHT ARTICLE
Multiple points of use and the cloud
Understand the risks of multiple taxation related to sales tax on digital goods and services and learn steps you can take to avoid overpayment.
INSIGHT ARTICLE
Sales tax on digital equivalents
How should states fairly tax the sale of digital goods and services? Look past the method of delivery to the true object of the transaction.
INSIGHT ARTICLE
Five signs that your company needs sales and use tax automation
How do you know when it is time to give up your manual processes in favor of a sales and use tax automation solution? Look for these signs.
INSIGHT ARTICLE
Sales tax implications of drop shipping
Get answers to frequently asked questions about the drop shipment sales tax triangle: retailer, drop shipper, and wholesaler or manufacturer.
INSIGHT ARTICLE
Is your company making the right sales and use tax decisions?
Every company makes purchases, so every company has sales and use tax decisions. Many misjudge their sales tax obligations in these 3 areas.
TAX ALERT
Colorado out-of-state seller use tax
Stay up to date on the frequent changes related to Colorado’s out of state seller use tax regulations.
INSIGHT ARTICLE
Connecticut use tax penalties
Connecticut classifies use tax noncompliance as a felony, creating potential for serious repercussions for taxpayers and tax preparers alike.
INSIGHT ARTICLE
Sales and use tax nexus: To file or not to file, is it really a question?
Some companies elect to not register or file sales tax despite establishing nexus in a state. Are the near-term savings worth the long-term risk?
INSIGHT ARTICLE
Don’t wait for appeals to defend position in a sales and use tax audit
Discover why it is better to defend a tax position during the sales and use tax audit process, rather than wait to discuss it in appeals