Author Archives: PM Business Advisors

California, Economic Nexus

California Adopts Economic Nexus, But Threshold Uncertain

On Tuesday the California Department of Tax and Fee Administration announced that beginning April 1, 2019, California will require out-of-state retailers to collect and remit use tax if they have $100,000 in sales or 200 transactions. The $100,000 threshold is far from the $500,000 threshold discussed back in August 2018 through draft legislation. In addition,

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Michigan, MI, Wayfair

Michigan Announces Economic Nexus – And Gets It Right

On August 2, Michigan released a Revenue Administrative Bulletin (RAB 2018-16) that addresses sales & use tax nexus standards for remote sellers. Most of the language is cookie cutter with other state releases such as creating a threshold of $100,000 in sales or 200 transactions. However, unlike many other states Michigan clearly addresses several key

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Wisconsin, Economic Nexus, Wayfair

Wisconsin First State Without Economic Nexus Law to Apply Remote Seller “Rule”

Within 24 hours of Alabama’s announcement regarding its enforcement date of 10/1/2018 regarding its economic nexus law, Wisconsin became the first state without an economic nexus law to announce that they will apply the SD v. Wayfair decision by rule. “New standards for administering sales tax laws on remote sellers will be developed by rule.

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Click Through Nexus, Nexus, Ecommerce

What’s Next for Click Through Nexus- Update

If 2014 and 2015 were the years of click-through and affiliate nexus legislation, 2016 and 2017 will usher in a new era for remote seller reporting requirements and economic nexus challenges. During 2016 Louisiana was the only state to enact new legislation covering both click-through and affiliate nexus. This brings the total states that have

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Sales Tax, Supreme Court

South Dakota v. Wayfair: Supreme Court Ruling on Collecting Sales Tax from Remote Sellers & Online Retailers

For the past three months, the Supreme Court has been listening to arguments regarding South Dakota v. Wayfair, Inc. On Thursday, June 21st, 2018 the Supreme court ruled in favor of South Dakota allowing states to collect sales tax from online retailers, effectively reversing a decision the Court made in 1992. In North Dakota v. Quill Corp., 504 U.S.

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