3 min read

Physical nexus gotchas

By Robert Dumas on Thu, May 09, 2024 @ 11:00 AM

Economic nexus has grabbed most of the headlines since the landmark Wayfair decision in 2018. Most online businesses probably think first about how much they sell in other states.

Topics: sales tax nexus sales tax compliance sales tax
6 min read

6 US Sales and Use Tax Compliance Considerations that Foreign Based Businesses Can’t Forget!

By Robert Dumas on Thu, May 02, 2024 @ 11:46 AM

Selling your products/services into the US opens a sizable range of sales opportunities, but it could also open the door to significant complexity in managing your US sales tax obligations.  Once you understand when you have established a US sales tax obligation and know your products and services are taxable, it’s time to set up a filing process to ensure on-going compliance.

Topics: sales tax nexus sales tax compliance sales tax economic nexus internationaltax
9 min read

Top Sales Tax Questions & Answers for Foreign Businesses Selling Into the US

By Robert Dumas on Thu, Apr 18, 2024 @ 11:15 AM

The United States has possibly the world’s most complex sales tax regime. This is due to each state setting its own sales tax rules, and states often take widely varying approaches. As a result, each state has a different tax framework, with varying rules around everything from tax liability and tax rates to exemption categories and reporting requirements. On top of this, some local area tax jurisdictions also have powers over some aspects of taxation and can set different rules for their city or county.

Topics: sales tax nexus sales tax compliance sales tax economic nexus internationaltax
7 min read

The Complexities of Sales Tax On Leases | TaxConnex

By Robert Dumas on Thu, Mar 07, 2024 @ 11:30 AM

Today’s economy has allowed rental and leasing companies to flourish. Companies rent and lease everything from camera lenses to designer clothes to heavy machinery. Many jurisdictions charge sales tax for the rental or lease of tangible personal property. One key sales tax nexus-creating activity is owning property in a particular jurisdiction. Because the rental or leasing company maintains ownership of the item, they establish a physical presence when renting or leasing an item.

Topics: sales tax nexus sales tax taxability
2 min read

Hot Topics: Sellers and marketplace facilitators

By Robert Dumas on Tue, Jan 30, 2024 @ 11:24 AM

Every now and then something comes along that transforms sales tax. The 2018 Wayfair decision was such a milestone. Another was the advent of the likes of marketplace facilitators such as Amazon, Etsy and eBay, among others.

Topics: sales tax nexus sales tax compliance sales tax economic nexus ecommerce
3 min read

Don't forget physical nexus!

By Robert Dumas on Tue, Sep 05, 2023 @ 11:00 AM

Businesses who sell over the internet must pay a lot of attention to far-flung economic tax thresholds – all states with a statewide sales tax and more than a few localities enforce them now – so it’s easy to overlook a more obvious tripwire like physical presence.

Topics: sales tax nexus south dakota vs. wayfair retail
2 min read

Understanding situs for sales tax

By Robert Dumas on Tue, Jul 18, 2023 @ 11:12 AM

We hear a lot about nexus and various thresholds but not as much as about tax situs.

Topics: sales tax nexus sales tax compliance sales tax retail economic nexus
5 min read

5 tips for managing U.S. sales tax from overseas

By Robert Dumas on Tue, Jun 06, 2023 @ 10:55 AM

If you’re a company outside of the United States and you look to start selling into America, congratulations – the U.S. offers you a huge new market. It also offers complex sales tax obligations you may not know about.

Topics: sales tax nexus sales tax compliance economic nexus registrations
5 min read

Cancelling a sales tax registration

By Robert Dumas on Thu, Jun 01, 2023 @ 11:00 AM

Last time, we looked at trailing nexus and a few reasons you might want to cancel your sales tax registration with a state.

Topics: sales tax nexus sales tax compliance economic nexus registrations
3 min read

What’s trailing nexus? And why should you cancel your sales tax registration?

By Robert Dumas on Tue, May 30, 2023 @ 04:01 PM

You know all about reaching sales tax nexus: selling enough or having a physical presence in a tax jurisdiction sufficient to create a connection with that jurisdiction and create an obligation for you to collect and remit sales tax.

Topics: sales tax nexus sales tax compliance economic nexus
4 min read

Sales tax concerns if you sell through multiple channels

By Brian Greer on Tue, Nov 01, 2022 @ 12:19 PM

This article was originally featured in the Retailist on October 3rd, 2022.

Topics: sales tax nexus sales tax compliance economic nexus
3 min read

Construction Sales Tax Complexities | TaxConnex

By Robert Dumas on Sat, Oct 29, 2022 @ 11:00 AM

If you’re a construction contractor – especially if you’re engaged in contracts in different states – you have to evaluate your sales tax responsibilities in each state where you have customers.

Topics: sales tax nexus sales tax taxability
2 min read

Amazon Warehouse Does Not Create Physical Nexus in PA

By Robert Dumas on Thu, Sep 29, 2022 @ 02:00 PM

In a decision that may eventually have sales tax repercussions elsewhere, a state court has decreed that an Amazon warehouse creates no physical nexus for a group of online sellers.

Topics: sales tax nexus sales tax sales tax filing
4 min read

3 things to remember about economic nexus

By Robert Dumas on Thu, Sep 01, 2022 @ 07:30 PM

This June marked 4 years since the landmark Supreme Court decision that launched economic nexus, South Dakota v. Wayfair, Inc et al, but many businesses are still trying to figure out how to manage sales tax obligations brought on by this decision.  The following is a list of 3 things you need to know to get started in understanding your economic nexus footprint.

Topics: sales tax nexus sales tax economic nexus
3 min read

Do Remote Employees Create a Sales Tax Nexus? | TaxConnex

By TaxConnex® on Thu, Aug 18, 2022 @ 02:32 PM

Do remote employees create nexus? Well, a lot of times regarding sales tax, the answer to any question is, “It depends.” 

Topics: sales tax nexus sales tax compliance
4 min read

When do I have to start collecting out of state sales tax? Part 2

By TaxConnex® on Thu, Jul 21, 2022 @ 12:51 PM

Understanding economic and physical nexus and the taxability of your products and services goes a long way to ensuring your sales tax compliance. But nothing’s that simple with sales tax. 

Topics: sales tax nexus retail economic nexus