Most Popular Resources:
IMPORTANT! Updates for U.S. (and Foreign) On-Line Sellers - Regarding new "WAYFAIR" Sales Tax Requirements
It’s likely that you have heard much about the recent South Dakota v. Wayfair case (“Wayfair”) in which the U.S. Supreme Court overturned a 51-year precedent which restricted states from imposing their sales tax obligations on out-of-state ("remote") retailers who lacked a physical presence in their state. Depending on an on-line seller’s sales volume (or in some cases the number of transactions), a seller could NOW potentially have to collect (and remit) sales tax in ALL states where they have activity.
MANY other states have followed South Dakota’s lead - and have also adopted new economic nexus rules. In fact, as of September 5th, 2018, THIRTY (30) states have already adopted economic nexus! This is an important issue which ALL on-line sellers (domestic and foreign) need to consider NOW!
Created (and updated) by Sylvia Dion, CPA – this table provides an overview of all states which have implemented economic nexus requirements. Bookmark this page and watch for updates – as things are changing quickly. View A By-State Guide on Economic Nexus
Before you submit a question, it's best to first understand the issue.... Consider some of the helpful information in our “Sales Tax Questions” section, written by recognized sales tax specialist Diane Yetter. Each section provides the basics for key sales tax topics – including:
- Sales Tax Nexus - Determining If You Need To Collect Sales Tax
- Sales Tax Compliance - The Sales Tax Process (Registration through to Returns)
- Sales Tax Exemptions - Issues and Documentation
- Drop Shipments - Third Party Shippers and Other Multi-Address Scenarios
- Internet Taxation - Are Businesses Required to Collect Tax on Sales Made Over the Internet
- Taxability - Tax on Specific Products or Services
Find responses to hundreds of posted “Sales Tax Questions” in the tables following each of the information sections linked above.
We have over 1,000 pages of helpful sales and use tax information on the SalesTaxSupport.com site – so don’t forget to use the on-site SEARCH bar (in upper right corner). Try to use specific search terms to locate the most helpful material.
Want to submit a question – or have a consultation with a sales tax specialist?
Use our Blog Gateway and/or Services Directory to locate a specialist who is particularly active regarding a certain issue, industry or state. It’s easy to submit questions through the blogs – or directly to featured specialists - using their linked FIRM PROFILE pages.