Tax News

Top Story

Sales Tax Update - February 2026

by Michael T. Dillon, Esq., Dillon Tax Consulting LLC
2/18/2026

Effective January 1, 2026, a remote retailer or marketplace facilitator is required to register for Illinois sales tax (i.e., State and local Retailers' Occupation Tax (ROT)) if the retailer or facilitator makes $100,000 or more in cumulative gross receipts from sales of TPP to purchasers in Illinois during a 4 calendar quarter lookback period.  Prior to this change, Illinois alternatively considered economic nexus to exist if the seller made 200 or more separate transactions for the sale of TPP to purchasers in Illinois.

With the passage of Public Act 104-0006, Illinois follows the trend of states that have ...

read more

Archive

MTC Amnesty Program Provides Current Solution for Online Sellers Seeking to Resolve Sales Tax Compliance Nightmares

9/7/2017


If you’re an online seller using the Amazon FBA program to facilitate sales, there’s a lot to absorb and consider these days regarding sales tax compliance.  Depending on who you talk to, you may get different advice:

  1. Some attorneys, hungry to fight the legal issues in court (a highly costly endeavor with no ...
read more

MTC Announces Voluntary Amnesty Initiative for Online Marketplace Sellers

Dillon Tax Consulting
8/11/2017

The Multistate Tax Commission (MTC) has just announced a special tax amnesty program for unregistered online marketplace sellers that have established nexus and historical exposure as a result of storing inventory in third-party fulfillment centers that facilitate retail sales into the state (e.g., Amazon FBA program). Under the program, eligible taxpayers may obtain amnesty ...

read more

Does the Sales Tax Nexus “Physical Presence” Standard Exist?

Dillon Tax Consulting
2/22/2017

U.S. Supreme Court Declines to Review Florida Sales Tax Imposed on Out of State Inventory Delivered to Out of State Customers

In yet another blow for taxpayers, the U.S. Supreme Court has denied a taxpayer's request to review the Florida Supreme Court's decision upholding Florida sales and use tax on Internet ...

read more

States Are Looking for Unregistered / Unpaid Sales Tax . . . Are You at Risk?

Dillon Tax Consulting
2/9/2017

With New Years Day comes New Years Resolutions, some of which we keep, some of which we don’t, and some of which we fail to make because we aren’t even aware that one is needed. The same holds true for your business. Often times, “We Don’t Know What We Don’t Know ...

read more