202406.25
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Wayfair Decision: Six Years Later

Six years ago, the U.S. Supreme Court’s ruling in South Dakota v. Wayfair, Inc. revolutionized the e-commerce landscape by allowing states to mandate sales tax collection from out-of-state sellers based on economic presence rather than physical presence. This decision overruled the 1992 Quill Corp. v. North Dakota precedent, ushering in a new era for state…

202405.29
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TX: New Sales Tax Laws: What You Need to Know

TX: In 2024, Texas introduced significant updates to its sales tax laws. These changes aim to modernize the tax system, address the rise of e-commerce, and ensure fair taxation across the board. Here’s a quick rundown of what you need to know. Key Changes 1. Economic Nexus for Remote Sellers: New Threshold: Remote sellers must…

202207.06
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Idaho: Event Sellers Must Pay and Collect Sales Tax

Idaho: Event sellers must pay and collect sales tax. Before selling your products at any event, ensure you have the correct registration and permits to collect and pay sales tax in Idaho. The Idaho State Tax Commission provides sales tax guidelines and instructions. You can visit their website at https://tax.idaho.gov/. If you are selling at an…

202110.06
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TX- City of Farmers Branch Sues TX State Comptroller of Public Accounts

Texas: In September, the City of Farmers Branch joined partner cities in a lawsuit against the Texas Comptroller of Public Accounts to delay, modify or rescind proposed changes to local sales tax collection rules expected to effect October 1, 2021. The 2018 United States Supreme Court decision, South Dakota versus Wayfair, Inc., allowed states to…

202109.29
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CA—Sales & Use Tax: Taxpayer Obligated to Collect Tax Because It Held Certificate of Registration

CA: An out-of-state online retailer’s petition for redetermination of its obligation to collect California sales and use tax was denied because the taxpayer, by applying for and maintaining a valid certificate of registration, assumed a responsibility to collect tax. In this matter, the California Department of Tax and Fee Administration determined that the taxpayer was…

202104.07
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Alaska Jurisdictions Combine to Establish States First Nexus

ALASKA: The Alaska Remote Seller Sales Tax Commission has approved its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it. The code accommodates the individual rates and exemptions of multiple local jurisdictions within Alaska, with single-level, statewide administration. Under the code, remote sellers and marketplace…

202002.26
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Navigating Sales in a Post-Wayfair Environment

Multistate – Almost two years after the Supreme Court’s Wayfair decision, most companies know by now that states can require remote sellers with no physical presence to collect sales tax. The taxability of specific items and sales tax exemptions vary by state, so many companies are struggling to determine which items to collect tax on and…

201909.11
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Texas Marketplace Sellers to Generate $850 million in Tax Revenue

TEXAS – Governor, Greg Abbott, signed House Bill 1525 requiring Marketplace Facilitators to collect and remit tax on behalf of marketplace sellers starting October 1, 2019. The bill expands the state’s authority to collect sales tax and is expected to generate $850 million dollars in online sales tax. A Marketplace Facilitator is defined as a…