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How Was the Nevada Economic Nexus Law Modified?

When the Supreme Court ruled on South Dakota v. Wayfair, Inc., remote sellers and marketplace facilitators across the country had to make changes in how they collected and remitted sales tax. The Nevada economic nexus law is one example of a state modifying its requirements for both remote sellers and marketplace facilitators in relation to […]

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Does Oregon Have Economic Nexus Rules?

Following the South Dakota v. Wayfair, Inc. decision, the majority of states enacted legislation on how remote sellers and marketplace facilitators must collect and remit sales tax. However, Oregon has no economic nexus because it does not have a sales tax. Enforcement date: N/A Sales/transactions threshold: N/A Measurement period: N/A Included transactions/sales: N/A When You […]

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Is There a Missouri Economic Nexus Sales Tax?

After the South Dakota v. Wayfair, Inc. decision, almost every state incorporated changes to how remote sellers must collect and remit sales tax. However, Missouri has not yet finalized legislation relating to an economic nexus sales tax. While Missouri has introduced several bills aimed at enacting economic nexus rules, none have become law. But this […]

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Important Details on the Tennessee Economic Nexus

Following the South Dakota v. Wayfair, Inc. decision, almost every state has adjusted its sales tax nexus. The Tennessee economic nexus is no exception. Initially, Tennessee required remote sellers with $500,000 or more in sales to Tennessee customers to register and collect Tennessee sales and use tax. However, as of October 1, 2020, the threshold […]

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West Virginia Sales Tax Nexus Details

The West Virginia sales tax nexus changed after the South Dakota v. Wayfair, Inc. decision. Effective January 1, 2019, remote sellers that have no physical presence in the state must now register, collect and remit sales and use taxes in West Virginia should they meet the threshold or transaction amount. In addition to the remote […]

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Dissecting the Rhode Island Economic Nexus Sales Tax

Prior to the South Dakota v. Wayfair, Inc. decision, Rhode Island had already enacted legislation related to economic nexus and remote sellers. Effective August 17, 2017, remote sellers needed to comply with certain registration or notice requirements depending on whether the seller qualified as a “non-collecting retailer,” a “retail sale facilitator,” or a “referrer.” Depending […]

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Yes, there are Sales Taxes, and the Impact on Holiday Shopping is Real

How much can I expect to spend on holiday shopping this year? Well, that may depend on where you live and shop. You see, your location can play a huge role in dictating the final price of an item. This is due to the fluctuation in sales tax rates across the country at both the […]

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Basics of the Indiana Sales Tax Nexus

The South Dakota v. Wayfair, Inc. Supreme Court decision allowed states to require sellers with no physical presence to collect and remit sales tax if they have an economic nexus with the taxing state. Indiana responded by enacting an economic nexus law like the one upheld in that case. Indiana HEA 1129 was challenged by […]

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Alaska Sales Tax Nexus Details

While there is no state-wide Alaska sales tax, numerous local cities and boroughs have their own sales tax ordinances. After the South Dakota v. Wayfair, Inc. decision, several of these local governments established the Alaska Remote Seller Sales Tax Commission and adopted the Uniform Alaska Remote Seller Sales Tax Code to have a system to […]

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How Does the Idaho Economic Nexus Work?

Idaho is one of many states to impose collection requirements on sellers with economic nexus following the South Dakota v. Wayfair, Inc. decision. The details of the Idaho economic nexus standard are found below. Enforcement date: June 1, 2019. Sales/transactions threshold: $100,000. Measurement period: Threshold applies to the previous or current calendar year. Included transactions/sales: […]

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Does Alabama Have Economic Nexus Sales Tax Requirements?

The South Dakota v. Wayfair, Inc. decision paved the way for many states to implement economic nexus requirements.  Prior to Wayfair, Alabama had its own “economic nexus” collection requirement under Rule 810-6-2-.90.03. With Wayfair, Alabama no longer has a constitutional obstacle to enforcing its rule. Below, we’ve highlighted the major points of the Alabama economic […]

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Is There a Sales Tax Nexus in Montana?

Following the South Dakota v. Wayfair, Inc. decision, the majority of the country has started to adopt its own economic nexus laws on a state-by-state basis. However, there are a small number of states that have not enacted any such legislation. For example, there is no sales tax nexus in Montana because Montana has no […]

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What is the Louisiana Economic Nexus Sales Tax?

We’ve previously discussed the Louisiana economic nexus sales tax, and how remote sellers will need to collect and remit all state and local sales taxes on their sales into the state once certain thresholds are met. In the wake of South Dakota v. Wayfair, Inc., the state created a new Louisiana Sales and Use Tax […]

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Key Points in the Kentucky Sales Tax Nexus

The Kentucky sales tax nexus is one example of how states have started to evolve their economic nexus requirements after the South Dakota v. Wayfair, Inc. decision. Kentucky adopted HB 487, which kept the same thresholds as were in the Wayfair case. Even so, we have outlined key points for remote sellers and marketplace facilitators […]

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How the Economic Nexus in Maine Applies to Businesses

The South Dakota v. Wayfair, Inc. decision impacted how numerous states require businesses to collect and remit sales tax. The economic nexus in Maine is one such example. However, Maine enacted its own statute prior to Wayfair, saying that “a person selling tangible personal property, products transferred electronically, or taxable services for delivery into Maine […]

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What are the Colorado Economic Nexus Sales Tax Details?

The South Dakota v. Wayfair, Inc. decision impacted the Colorado economic nexus sales tax details. Colorado joined nearly every other state (and Washington, D.C.) in clarifying economic nexus for remote sellers and in how marketplace facilitators collect and remit sales tax. While Colorado enacted legislation similar to what was laid out in Wayfair, there are […]

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Are There Sales Tax Nexus Laws in Oklahoma?

When South Dakota v. Wayfair, Inc. was decided, remote sellers across the country had to start ensuring that they were staying compliant with how they collected and remitted sales tax. The sales tax nexus laws in Oklahoma are just one example of where businesses without a physical presence in the state had to change their […]

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Is There a Delaware Economic Nexus?

Even with the South Dakota v. Wayfair, Inc. decision, there is no impact to the Delaware economic nexus. Delaware does not have state or local sales tax. The Delaware Division of Revenue states that “merely creating an Internet site by a non-Delaware business does not, by itself, create nexus. But, locating a server in Delaware […]

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