Archive for Informational

Pennsylvania Sales Tax Absorption

The Pennsylvania DOR has issued guidance, effective December 3, 2019, to inform persons responsible for charging, collecting and remitting sales tax of the requirements relating to sales tax absorption. Persons who sell tangible personal property or services subject to sales …

Should I File a VDA?

States are continually refining provisions on economic nexus standards, and companies must ensure they are following all revisions to comply with economic nexus standards.  However, the question still needs to be asked – “What about physical presence?”  While one side …

Arizona Economic Nexus

Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019. Remote sellers must apply for a transaction privilege tax (TPT) license to collect TPT if, in the previous or current calendar year, they have gross proceeds …

Economic Nexus in Oklahoma Legislature

A bill containing potential economic nexus changes has been prefiled in the Oklahoma Legislature.

Under current law, by July 1, 2018, and by June 1 of each calendar year starting this year, a “remote seller”, “marketplace facilitator”, or “referrer” lacking …

Pennsylvania Economic Nexus

Pennsylvania’s economic nexus applies only to those persons who, in the previous twelve months, made more than $100,000 of taxable gross sales into the Commonwealth.  A marketplace facilitator with no physical presence in Pennsylvania should use both facilitated and direct …

New Jersey Implements Marketplace Facilitator Law

Beginning November 1, 2018, P.L. 2018, c. 132 imposes Sales Tax registration, collection, and remittance requirements on marketplace facilitators. A marketplace facilitator is required to collect Sales Tax on sales of tangible personal property, specified digital products, and services delivered …