Gail Cole

The midyear update to Avalara's annual sales tax changes report takes stock of what’s transpired in the world of sales tax since the start of the year. It also introduces emerging trends.

At the start of April, individuals and organizations were just coming to terms with stay-at-home orders and closures of nonessential businesses. As states start to relax those provisions, businesses are beginning to prepare for what comes next. Read on to

Taxing remote sales is relatively new. Since the first states established their sales tax systems in the 1930s, states have had limited taxing authority over businesses based in other states. Indeed, the Supreme Court of the United States ruled more ...

Many businesses share the goal of increasing sales and expanding into new markets. But, now that most states tax sales by out-of-state sellers, such growth often brings new sales tax collection obligations.

Hawaii, Illinois, Michigan, and Wisconsin now require marketplace facilitators to collect and remit tax on third-party sales – this was effective January 1, 2020.

States can source sales by the location of the seller (the origin of the sale, aka origin sourcing), or the location where the consumer receives the item or service (the destination of the sale, aka destination sourcing). Most states use destination ...

When tariffs increase, businesses generally have one of three options: Absorb the higher cost, increase prices to pass it on to customers, or rework the supply chain to avoid the higher tariffs. There are advantages and disadvantages to each.

Two tax amnesty programs have been established in Illinois by Public Act 101-0009: a general tax amnesty program administered by the Illinois Department of Revenue, and a franchise tax and license fees amnesty administered by the Secretary of State.

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.