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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
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 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.
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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.
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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.
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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.
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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.
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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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New York exempts most GILTI; provides remote seller changes
New York enacts legislation exempting 95% of GILTI and increases the sales component of the economic sales tax nexus threshold.
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Minnesota responds to the TCJA with special session tax bill
Minnesota’s long-awaited conformity bill presents new challenges for individual and corporate taxpayers; remote seller provisions modified.