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

2022 – the Year of the Sales Tax Audit

Michael T Dillon, Dillon Tax Consulting LLC
12/8/2021

2022 is expected to bring heightened enforcement and increased sales tax audit activity for remote sellers.  Charles Maniace, a vice president at the tax software firm Sovos, states that “States are now truly ready to [start] being fairly aggressive in their enforcement against existing online sellers.”  [Forbes, Sales Taxes in 2022 – Issues to Watch for ...

read more

2021 Sales Tax Highlights and Advice for 2022

Michael T Dillon, Dillon Tax Consulting LLC
11/12/2021

As 2021 comes to an end, lets recap a few important sales tax changes and offer insight into what taxpayers can expect for 2022:

  • Economic Nexus – As of July 2021, two states, Florida and Kansas, have sales tax economic nexus. While both measures impose a safe harbor threshold of $100,000 in annual sales, below ...

read more

State Economic Nexus Standards

Michael T Dillon, Dillon Tax Consulting LLC
7/4/2021

In the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair, s tates may now require remote sellers with no physical presence in a state to collect sales tax on sales of taxable products and services delivered to customers in that state.  This ruling does not simply affect online retailers ...

read more

Maryland imposes sales and use tax on the sale of software and digital products

Michael T Dillon, Dillon Tax Consulting LLC
3/9/2021

Maryland will begin imposing sales tax on the sale of digital products, starting March 14, 2021.  This is an abrupt change in tax policy for a state that has historically steered away from imposing sales tax on electronically delivered and remotely accessible software, digital products, and cloud-based data and information services.  These changes may be ...

read more

City of Chicago Economic Nexus “Safe Harbor”, effective July 1, 2021

Michael T Dillon, Dillon Tax Consulting LLC
1/26/2021


As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states (all except Florida and Missouri) have adopted economic nexus provisions for sales tax compliance purposes.  Even the Alaskan local jurisdictions have gotten in on the action, adopting ...

read more