PA Court Ruling: FBA Distribution Location = Tax?

PA Court Ruling: FBA Distribution Location = Tax?

September 26, 2022 4 min read

The questions becomes:  Is the seller liable for collecting sales tax in the state where Amazon chooses to store the inventory?
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Economic Nexus in Florida Effective July 1, 2021

June 23, 2021 5 min read

Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year.
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Single Local Use Tax Rate in Texas

May 24, 2021 5 min read

The single local use tax rate is an alternative local tax rate that remote sellers can use instead of collecting and remitting the total local tax in effect at the destination address. The current single local use tax rate is 1.75 percent, and the rate is published in the Texas Register by Jan. 1 of each year.
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Remote Sales Tax Collection to start up in Florida

May 24, 2021 7 min read

Beginning July 1, 2021, persons not located in Florida who make a substantial number of remote sales for delivery in Florida are required to register with the Department and collect and remit tax.
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Simplified Sellers Use Tax (SSUT) in Alabama

May 24, 2021 5 min read

The “Simplified Seller Use Tax Remittance Act,” allows eligible sellers to participate in a program to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama. 
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TN Extends Sales Tax Collection to Marketplace Facilitators

May 21, 2020 5 min read

Tennessee is the most recent, and one of the last, state to adopt a new tax collection law to third-party marketplace facilitators.  On April 1, 2020, Gov. Bill Lee signed Senate Bill 2182, which takes effect on October 1, 2020.   Since the U.S. Supreme Court’s 2018 decision in South
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Louisiana vs Wal-Mart.com

March 17, 2020 5 min read

Louisiana Supreme Court Finds Wal-Mart.com Does Not Have to Collect Sales Tax on Behalf of Third-Party Sellers The U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair opened the door for states to require out-of-state sellers to collect sales tax even if they lacked a “physical presence” within that
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Leveling the Playing Field for Illinois Retail Act

September 12, 2019 5 min read

Illinois Will Require Online Marketplaces to Collect Sales Taxes for Out-of-State Sellers Starting in 2020 Illinois was quick to jump on the post-Wayfair bandwagon in requiring out-of-state businesses to start collecting sales taxes on purchases made by in-state customers. Now the state has gone a step further. On June 28,
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Remote Sellers – Did you enjoy your summer?

August 22, 2019 8 min read

While you may have been enjoying the dog days of summer, you may not have noticed that some states implemented new Remote Seller rules.   Effective July 1st, rules were established for: Arkansas, New Mexico, Pennsylvania, Rhode Island, Virginia, and Connecticut.
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Georgia House Goes a Step Further to Collect Sales Taxes

March 27, 2019 7 min read

In the wake of the U.S. Supreme Court’s June 2018 decision in South Dakota v. Wayfair, Inc., a number of states have quickly moved to require out-of-state Internet-based sellers to collect and remit sales taxes on in-state purchases.
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Colorado’s Internet tax law questioned but federal law questioned as well

March 05, 2015 6 min read

Colorado’s Internet tax law Colorado’s Internet tax law On March 3rd, the U.S. Supreme Court dealt a potentially crippling blow to Colorado’s efforts to force out-of-state retailers to assist the state’s efforts to collect use taxes on Internet and mail order purchases. While the court unanimously sided with retailers opposing
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Illinois trys again with click-through substantial nexus law

February 27, 2015 5 min read

substantial nexus substantial nexus Generally a state may only collect sales or use taxes if there is a “substantial nexus” between the seller and the state imposing the tax. The substantial nexus requirement arises from the United States Constitution, which gives Congress the exclusive right to regulate interstate commerce. As
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