December 23, 2020 - Starting January 1, 2021, Illinois is enacting the Leveling the Playing Field for Illinois Retail Act that will require remote sellers to collect local taxes based on their productโs delivery location (destination sourcing)....
Teri Grahn, CMI
Recent Posts
June 16, 2020 - It has been about two years since the U.S. Supreme Court ruled on South Dakota vs. Wayfair. With the year 2020 featuring other, more challenging news for state coffers, states may start taking a harder look at economic activity...
April 9, 2020 - The state of Minnesota is extending the grace period for payment of sales and use tax for businesses identified under Emergency Executive Order 20-04. Details include: Businesses that originally had a monthly payment of sales and...
September 18, 2018 โThe Supreme Court ruling on South Dakota vs Wayfair last year overturned โQuillโ; no longer will physical presence be needed in a state for sales tax collection. The Supreme Court has given the states the power to require...
May 29, 2018 โ Federal tax reform has made big news this year, but the state level is another animal altogether. Each state is almost like a different country when it comes to taxes, and state regulations can evolve from year to year. Therefore,...
January 25, 2018 โ The Supreme Court has agreed to consider the case of South Dakota v. Wayfair, Inc. It is a challenge to their prior decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), a case that established โphysical presenceโ as a...
December 7, 2017 โ As many states are still feeling the sting of lost revenue due to the rapid growth of e-commerce, many are looking for alternative ways to recoup these losses. The definition of "nexus" (or โsubstantial physical presenceโ)...
August 1, 2017 โ E-Commerce has transformed the tax landscape when it comes to withholding and remitting sales tax on products. For 25 years, a companyโs requirement to collect and remit a stateโs sales tax has been determined by Quill Corp v. North...
July 1, 2016 โ Where you collect and remit sales tax is determined by where your company has a physical presence. This physical presence is called โnexus.โ For years, nexus has been defined by the 1992 US Supreme Court case, Quill Corp v. North...
