Regulatory Analysis

The State of Washington recently passed SB 5581 which simplifies economic nexus rules for remote sellers and marketplace facilitators which became effective immediately upon signing by the governor on March 15, 2019. The legislation eliminates the 200 sale threshold for economic nexus and codifies the $100,000 in annual sales threshold based on cumulative gross receipts on retail sales (previously […]

The New York State Department of Taxation and Finance has issued TSB-A-19(1)S which found that an online marketplace which sold software on behalf of third-party sellers could be viewed as a co-vendor liable for the collection and remittance of sales tax on the sales of prewritten software. The opinion states that if the marketplace collects and […]

The IRS has published a notice reminding filers that, despite the repeal of the individual mandate in last year’s tax reform bill, individuals must still indicate on their return whether they had health coverage. ACA remains the law of the land for Tax Year 2018 – individuals were required to maintain and report coverage. The IRS […]