Multi-State – Growing Number Of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Tax Foundation by Katherine Loughead April 17, 2018 All eyes are on the U.S. Supreme Court as oral arguments begin today in the case of South Dakota v. Wayfair, Inc., a decision anticipated to bring clarity in how and when online Continue reading Multi-State – Growing Number Of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

New York – Sales Tax Web File Mandatory Reporting Requirements

SALT Report 2919 – The New York Department of Taxation and Finance issued guidance regarding the mandatory credit reporting by jurisdiction.  Effective December 20, 2013, the Department’s Sales Tax Web File service will require vendors to report their credit information Continue reading New York – Sales Tax Web File Mandatory Reporting Requirements

North Carolina – Boundary Database Updated

SALT Report 2901 – The North Carolina Department of Revenue announced that the State has updated its sales and use tax boundary database, pursuant to Section 305 of the Streamlined Sales and Use Tax Agreement. North Carolina’s sales tax boundary database Continue reading North Carolina – Boundary Database Updated

Texas – Determining a Retailer’s Place of Business

SALT Report 2593 – Recently passed legislation in Texas amends the factors used to determine a retailer’s place of business for local sales and use tax remittance purposes. Specifically, Senate Bill 1533 address a problem that is created when a Continue reading Texas – Determining a Retailer’s Place of Business

Kansas – Sales & Use Tax Jurisdiction Code Booklet

SALT Report 1419 – The Kansas Department of Revenue released an updated jurisdiction code booklet. This publication is useful for sales and use tax filers reporting Kansas tax for more than one local taxing jurisdiction. The Kansas retailers’ sale… Continue reading Kansas – Sales & Use Tax Jurisdiction Code Booklet