A number of states will begin enforcing their new sales tax filing requirements for remote sellers in the coming weeks. Since the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc. in June of last year, that eliminated Quill's physical presence standard for sales tax nexus, just about … [Read more...] about More States to Enforce Remote Seller Filing Requirements Starting This Fall
Nexus
Supreme Court Overturns Quill
On June 21, 2018, the U.S. Supreme Court issued a pivotal decision in South Dakota v. Wayfair, Inc., overturning the physical presence standard previously established in Quill Corp. v. North Dakota (1992). This requirement prevented state and local taxing authorities from imposing sales tax … [Read more...] about Supreme Court Overturns Quill
Fulfilllment by Amazon Creates Sales Tax Concerns
If your business uses Fulfillment by Amazon (FBA) where Amazon handles third-party seller’s back-end operations, including storage, fulfillment and customer service, you may have sales & use tax nexus in those jurisdictions where the internet retailer has fulfillment centers. Amazon will ship a … [Read more...] about Fulfilllment by Amazon Creates Sales Tax Concerns
State Taxes – Are You in Compliance?
States are aggressively looking for taxpayers that are doing business in their state and not filing returns. Rather than wait until your company receives a state tax notice, we recommend that you proactively look at where your company may have state tax return filing requirements. Once a state has … [Read more...] about State Taxes – Are You in Compliance?
Nexus Creep – Corporate Income Tax
A current prevailing view amongst the states is that their nexus rules, which determine when an out-of-state company is subject to taxation, have not kept pace with the economic realities of how companies conduct business across state lines. To combat this, several states are moving away from the … [Read more...] about Nexus Creep – Corporate Income Tax
State and Local Tax Checkup
Now is the perfect time to determine whether your business is in compliance with the state and local tax laws of the jurisdictions where you are selling your goods and services. This may be the last thing you are thinking about or want to be thinking about right now, but given the current tax … [Read more...] about State and Local Tax Checkup