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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

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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New Jersey to enforce economic sales tax nexus following Wayfair

TAX ALERT

New Jersey to enforce economic sales tax nexus following Wayfair

New guidance requires remote seller sales tax collection effective Oct. 1, 2018; collection to be on prospective basis.

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

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.

How will South Dakota v. Wayfair affect your club?

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.

South Dakota v. Wayfair: How will it affect you?

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.

How will South Dakota v. Wayfair affect your business?

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.

U.S. Supreme Court kills Quill physical presence

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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.

Washington State offers remote seller penalty reduction program

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.

South Dakota v. Wayfair: What to know and how to prepare

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.

Fulfillment by Amazon is a game changer: Is your business prepared?

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.

U.S. Supreme Court hears arguments on Quill challenge

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.

Mississippi finalizes economic sales tax nexus rule

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.

MTC nexus program extends limited-time amnesty for Amazon retailers

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.

Massachusetts internet seller nexus regulation becomes effective

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.

South Dakota takes aim at Quill

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.

Maine enacts economic sales tax nexus provisions

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.

Indiana enacts economic sales tax nexus provisions

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.

Tennessee’s economic sales tax nexus rule on hold

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.

North Dakota lays groundwork to challenge Quill 25 years later

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.

Wyoming becomes latest state to challenge 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.

DMA settles Colorado sales tax disclosure lawsuit

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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.

Louisiana enacts use tax notification requirements

TAX ALERT

Louisiana enacts use tax notification requirements

Louisiana adopts Colorado-style use tax reporting requirements for remote sellers.

Alabama's economic sales and use tax nexus regulation challenged

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.

Vermont continues the assault on Quill

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.

Oklahoma enacts remote seller sales tax bill

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

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