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Remote Vendors’ Sales Tax Obligations After Wayfair

On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors. Under the physical...more

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

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