December 9, 2019
The January 2019 notice provided an exception for small remote sellers. Businesses with no physical presence in New York need to collect New York sales tax only if, in the immediately preceding four sales tax quarters ...
October 2, 2019
In the wake of Wayfair, you need to monitor your sales into all states with economic nexus — and that’s almost all states. Of the 45 states* (plus the District of Columbia) that have a general sales tax, 43 have an economic nexus law or rule.
September 23, 2019
A business must have nexus — a connection with a state — for the state to require the business to collect and remit sales tax. Before the Wayfair ruling, sales tax nexus was based solely on physical presence: States couldn’t require an out-of-state ...
September 23, 2019
Sales tax never takes a break. Although only a handful of state legislatures are in session in August, there were still plenty of sales tax changes. Congress looks to regulate state remote sales tax laws. A small group of federal lawmakers from non-sales-tax states are still pushing to regulate the way states tax remote sales. Learn...…
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September 3, 2019
Technology, transition and transformation highlight the Florida Institute of CPAs’ (FICPA) 2019 Accounting Show Next Era - the association’s largest and longest-running educational conference for CPAs in the state.
September 3, 2019
As of October 1, 2019, ALL out-of-state sellers making sales for delivery into Kansas are required to register with the Department of Revenue and collect and remit Kansas sales or use tax.
August 12, 2019
Megg Dillon, 36, has been wanting to redecorate her Santa Monica, Calif., apartment, so she appreciated physically seeing the items she usually browsed online. “I do like that pineapple,” she said to her friend, referring to the fruit-shape cutting board inside home furnishings retailer Wayfair’s pop-up shop at the King of Prussia Mall. “How cute...…
July 12, 2019
Senate Bill 242 requires “foreign taxing jurisdictions” (aka, other states) to provide written notice to the New Hampshire Department of Justice at least 45 days prior to conducting examinations of sellers in New Hampshire, imposing sales and use tax ...
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July 2, 2019
States only recently won the right to tax remote sales. They can require a business to collect sales tax only if the business has a significant connection, or nexus, with the state. Until June 21, 2018, sales tax nexus was based exclusively ...
June 24, 2019
Almost one year ago, the seminal United States Supreme Court ruling in South Dakota v. Wayfair, Inc. (June 21, 2018) shattered a long-standing physical presence rule that prevented states from imposing a sales tax collection obligation on out-of-state ...
May 22, 2019
Oklahoma has required marketplace facilitators, remote sellers, and referrers with at least $10,000 in sales in the state to collect and remit sales tax or comply with non-collecting seller use tax notice and reporting requirements since July 1, 2018.
April 11, 2019
New Mexico is the latest of more than 35 states to adopt economic nexus and impose a sales tax collection requirement on remote businesses that have a certain amount of economic activity in the state.