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Out-of-State Companies Nexus

Blank Rome LLP

Florida Enacts Remote Seller Nexus and Marketplace Provider Laws

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On April 19, 2021, Florida joined a growing number of states in enacting legislation imposing sales and use tax collection obligations on remote sellers lacking a physical presence in the state and requiring so-called...more

BakerHostetler

[Podcast] What Does a Broken Tooth Have to Do with Nexus Studies?

BakerHostetler on

In this week's episode, Matt Hunsaker equates regular state tax nexus studies with regular visits to the dentist. Things can go bad if you skip either. Learn more about what goes into a nexus study and why now is the best...more

Ward and Smith, P.A.

Web-Based Businesses and Other "Remote Sellers" Beware – A Morass of Sales Tax Obligations Are Upon You

Ward and Smith, P.A. on

Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more

Akerman LLP - SALT Insights

Kansas Surprises By Removing Nexus Thresholds And Seeks To Create Rebirth Of “Slightest Presence” Nexus

The Kansas Department of Revenue recently released Notice 19-04 (the “Notice”) which provides that all remote sellers making sales into the state are required to register for and begin collecting and remitting sales and use...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales / Use Tax: Ohio joins the wave by enacting Wayfair economic nexus standards and expanding collection obligations to...

Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General...more

Akerman LLP - SALT Insights

Removing Transaction Thresholds – Where Does Wayfair Go From here?

Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at...more

Morgan Lewis

Businesses Beware: California Extends Tax Reach to Out-of-State Sellers and Marketplace Facilitators

Morgan Lewis on

California Governor Gavin Newsom approved Assembly Bill 147 on April 25, requiring out-of-state/online sellers and marketplace facilitators to collect sales and use tax on taxable transactions if they have more than $500,000...more

Pillsbury Winthrop Shaw Pittman LLP

California Governor Signs Marketplace Facilitator Legislation, Preview to New Rules

California adopts robust marketplace facilitator regime and responds to threshold limitations in U.S. Supreme Court’s Wayfair decision. New legislation sets California’s sales and use tax economic nexus threshold to...more

Akerman LLP - SALT Insights

Annie Get Your Gun: Wayfair And The Unresolved Ambiguities Of Sales Tax Nexus

In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing...more

Cooley LLP

Alert: New York’s Sleeping Economic Nexus Law Awakens

Cooley LLP on

A recent announcement by the New York State Department of Taxation and Finance indicates that the state is about to begin a renewed effort to require out-of-state sellers to collect and remit sales tax. New York has had an...more

Fox Rothschild LLP

Pennsylvania Issues Guidance In Response To Supreme Court Decision In Wayfair

Fox Rothschild LLP on

The Pennsylvania Department of Revenue recently issued guidance in response to the Supreme Court opinion in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018), clarifying when remote sellers are considered to maintain...more

Cole Schotz

Post-Wayfair New York Gearing Up To Enforce Once Dormant Economic Nexus Statute To Collect Sales Tax From Out-Of-State Businesses

Cole Schotz on

Since the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, 138 S.Ct. 2080 (2018), this past summer reversing its long-standing “physical presence” nexus test under Quill Corp. v. North Dakota, 504 U.S. 298...more

Kilpatrick

Legal Alert GA New Economic Nexus Sales Tax Law

Kilpatrick on

Georgia enacted economic nexus sales tax legislation in the spring of 2018. The law just became effective on January 1, 2019. Modeled after the South Dakota law the United States Supreme Court declined to strike down in South...more

Haight Brown & Bonesteel LLP

Narrowing the Gap for E-Commerce State Taxation: U.S. Supreme Court Strikes Down Physical Presence Rule

The California Department of Tax and Revenue, formerly the State Board of Equalization, can now require the collection of sales tax for out of state online retailers who have no in-state property or employees. In South Dakota...more

Kilpatrick

5 Key Takeaways: South Dakota v. Wayfair: The United States Supreme Court Reconsiders Sales/Use Tax Nexus

Kilpatrick on

Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke at Tax Executives Institute’s Tax School in Dallas, Texas, on April 25th. He discussed the South Dakota v. Wayfair oral argument, which occurred...more

Clark Hill PLC

Supreme Court to Revisit Tax Nexus Test

Clark Hill PLC on

The U.S. Supreme Court has agreed to hear South Dakota v. Wayfair, Inc. (“Wayfair”). Its decision has the potential to change the way online retailers and other remote vendors do business by permitting states to collect sales...more

McDermott Will & Emery

Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

McDermott Will & Emery on

The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more

Bradley Arant Boult Cummings LLP

Alabama in 2017: The Road Ahead for Tax Legislation in Montgomery

The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more

Chambliss, Bahner & Stophel, P.C.

Tennessee Takes Out-of-State Sales Tax into Its Own Hands

Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more

McDermott Will & Emery

Breaking News: Tennessee Submits Proposed Economic Nexus Regulation for Publication

McDermott Will & Emery on

On June 16, 2016, the Tennessee Department of Revenue (DOR) submitted a new sales and use tax regulation for publication titled “Out-of-State Dealers” that would administratively create an economic nexus threshold. While the...more

McDermott Will & Emery

Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits

McDermott Will & Emery on

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more

McNees Wallace & Nurick LLC

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

Bradley Arant Boult Cummings LLP

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

Bradley Arant Boult Cummings LLP

Tennessee Business Tax: Locally Imposed Tax Revamped

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...more

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