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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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Have you prepared for Iowa’s new software and services sales tax rules

Recent Iowa tax reform expanded the sales tax base to include certain digital products and services; enacted remote seller nexus law.

New York releases guidance for remote sellers in response to Wayfair

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New York releases guidance for remote sellers in response to Wayfair

Sales and use tax registration and collection are required when a remote seller exceeds $300,000 of sales in over 100 transactions.

Wisconsin enacts SALT deduction workaround with pass-through tax

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Wisconsin enacts SALT deduction workaround with pass-through tax

Workaround aims to address the federal $10,000 SALT deduction cap; enacts economic nexus for out-of-state retailers.

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Will Congress address remote sales tax before year end

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

Economic sales tax nexus in a post-Wayfair world

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Economic sales tax nexus in a post-Wayfair world

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

New Jersey enacts economic sales tax nexus legislation

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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.

Georgia provides guidance on economic sales tax nexus

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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.

Indiana will enforce economic sales tax nexus beginning Oct. 1

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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.

Washington revises remote sales tax collection after Wayfair

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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.

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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