Tax News

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 ...

Ohio is the most recent of states to have enacted a click-through nexus provision. To date, 24 other states have adopted (by statute or otherwise) some form of either an affiliate nexus or a click-through nexus provision.

Under an affiliate nexus provision, a rebuttable presumption of nexus is typically established for an out-of-state seller that ...

Effective January 1, 2015, out-of-state retailers are once again presumed to have sales tax nexus in Illinois if they satisfy the following criteria:

• the out-of-state retailer has a contract with a person in Illinois;
• under the contract, the person in Illinois refers potential customers to the retailer and the retailer pays to the person in ...