Sales Tax

You’re not alone if you’ve never heard of a registered agent. But if your client recently developed a sales tax collection obligation in one or more new states, they probably need to retain one. Read on to learn more about this mandatory point person.

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 […]

The combined national sales tax rates average increased slightly to 10.0941%, up from 10.0363% for the same period in 2018.

State lawmakers and tax authorities typically market sales tax holidays to consumers. The New Mexico Taxation and Revenue Department’s Tax Holiday page announces, “Coming soon to a retail store near you is the annual New Mexico Gross Receipts Tax Holiday.” Headlines scream about the opportunity to purchase clothing, school supplies, and other items sales tax […]

Maine will require marketplace facilitators to collect and remit the tax due on all sales made through their platform as of October 1, 2019. Learn more.

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 ...

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 ...

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 ...