Gail Cole

Ordinarily, having an employee working remotely in another state would likely give your company nexus with that state. But after the pandemic hit, several states temporarily waived the enforcement of certain nexus laws. Indiana, Massachusetts, Mississippi, New Jersey, Pennsylvania, and Washington, D.C., were among the first to announce they wouldn’t treat working from home as a nexus-generating activity if the arrangement was temporary and due to COVID-19.

Four years ago this month, the Supreme Court of the United States rocked the world of retail with its ruling on South Dakota v. Wayfair, Inc. (June 21, 2018). The decision allowed states to tax remote sales — those made by businesses with no physical ...

Automating compliance tasks can help brick-and-mortar retailers thrive in new situations.

When the pandemic forced restaurants and bars to close the front of the house, New York was the first state to temporarily authorize takeout and delivery sales of alcoholic beverages. Cocktails to go helped many businesses in many states weather the ...

Though bare shelves have become a familiar sight during the pandemic, American supermarkets still offer an incredible array of choices when it comes to food. There are more than 100 commonly eaten breakfast cereals alone, and entire warehouse stores ...

Restaurants contracting with the delivery app are responsible for remitting to the state the tax due on meals.

Getting tax wrong can be costly for any business, but particularly for marketplace facilitators with a high volume of sales. Unless a marketplace facilitator can demonstrate that a failure to collect and remit applicable taxes was due to receiving ...

A sales tax holiday is a limited time period during which some normally taxable products are exempt from sales tax. Approximately 17 states provide one or more sales tax holidays each year; the precise number fluctuates because some states adopt new ...

Sales transactions are presumed taxable in states with a sales tax (unless there’s a specific exemption or exclusion), most states haven’t yet clarified which sales tax laws apply to sales made in the metaverse. When will they start?

To help prevent someone from selling stolen goods on a marketplace, California and several other states want marketplaces to obtain and share the names and contact information of high-volume marketplace sellers.

Though the United States economy is “dominated by services-oriented companies,” most states currently tax only select services, if any. That could change in 2022: Legislation seeking to tax services has been introduced in Indiana and ...

The policy change results from the repeal of Tennessee’s Sales and Use Tax Rule 96, which required Tennessee suppliers to collect Tennessee sales tax on products sold to out-of-state dealers unless such dealers provided a Tennessee resale ...