State Tax

A Three-Map Overview of State Sales Tax Compliance for Remote Sellers

UPDATED: The latest information on this issue is available here and here.

A few weeks ago, we wrote about the current state of play for sales and use tax compliance legislation in the states (frequently referred to as “nexus” legislation). Given that this is one of the most prevalent tax issues addressed by state legislatures this year, we thought it would be useful to provide a survey of current state law when it comes to sales tax compliance directed at remote/internet to provide context for these bills. In other words, under what circumstances does a state by law or regulation currently require sales tax collection and remittance?


Full article here..

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