Multi-State – Guide to State Sales Tax Holidays, 2019

How would you like to get a discount of 4% (or substantially more) on your back-to-school shopping, on top of whatever seasonal promotion a retailer might offer? Plan ahead and you could. Seventeen states have annual sales tax holidays, when Continue reading Multi-State – Guide to State Sales Tax Holidays, 2019

Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

June 21, 2019 – One year since Wayfair – Anniversary Update. On this one year anniversary of the landmark decision virtually all states have responded with their enforcement intentions. The tax imposition is now retroactive. A Wayfair Process Review is Continue reading Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

Quantum Sales Tax

United States – Memorial Day May 27, 2019

Maryland – “SB533” Short-Term Rental Sites Are To Collect Maryland Sales And Use Tax

“Senate Bill 533”, would require short-term rental sites to collect the 6% Maryland sales and use tax at the time of booking and remit the fees to the state. Hotel owners have a 6% price disadvantage until this bill is Continue reading Maryland – “SB533” Short-Term Rental Sites Are To Collect Maryland Sales And Use Tax

ENexus Thresholds February 21, 2019

ENexus Thresholds As Of February 21, 2019 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading ENexus Thresholds February 21, 2019

Maryland – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION Therefore, beginning October 1, 2018, out-of-state vendors should begin to track gross revenues and sales delivered into Maryland to determine if either of the above criteria is met. This tracking requirement does not apply to Continue reading Maryland – State Began Enforcing Sales Tax ENexus October 1, 2018

Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds as of September 24, 2018

ENexus Thresholds As Of September 24, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds as of September 24, 2018

Maryland – Maryland’s tax-free shopping week is here. Here’s what you need to know

“The first day of school is getting close. On Delmarva, residents can drive over to Delaware for some tax-free shopping 51 weeks out of the year. But from Aug. 12-18, the state of Maryland evens the playing field with “The Shop Maryland Continue reading Maryland – Maryland’s tax-free shopping week is here. Here’s what you need to know

Maryland – Response to Wayfair v. South Dakota

Tax Alert Regarding the United States Supreme Court Decision South Dakota v. Wayfair On June 21, 2018, the United States Supreme Court delivered its opinion in South Dakota v. Wayfair, Inc., et al. The opinion overturned the Supreme Court’s holding Continue reading Maryland – Response to Wayfair v. South Dakota