California – State Publishes Use Tax Collection Requirements Based On Sales Into California Due To The Wayfair Decision

Beginning April 1, 2019, retailers located outside of California are required to register with the California Department of Tax and Fee Administration (CDTFA), collect the California use tax, and pay the tax to the CDTFA based on the amount of Continue reading California – State Publishes Use Tax Collection Requirements Based On Sales Into California Due To The Wayfair Decision

North Dakota – Reminder – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018

North Dakota passed their “ENexus” law in 2017 that was to become effective on the date the US Supreme Court overruled North Dakota’s loss to Quill in 1992. The US Supreme Court overruled Quill on June 21, 2018. The North Continue reading North Dakota – Reminder – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018

Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

SALT Report 2963 – The Virginia Department of Taxation issued a reminder regarding the retail sales tax collection requirements for out-of-state dealers that took effect September 1, 2013.  Specifically, Senate Bill 597, Laws 2012 requires that certain out-of-state dealers register Continue reading Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections

SALT Report 2733 – In the latest edition of Rhode Island tax News, the Department of Revenue discusses the sales and use tax provisions in the state’s fiscal year 2014 budget bill recently signed by Governor Lincoln Chafee.  Included in Continue reading Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections