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Archive for February 2019

What is Click-Through Nexus?

Click-Through Nexus, often associated with the Amazon sales tax case that challenged it, is still confusing taxpayers almost a decade after the landmark case. Unfortunately, the new landmark case of South Dakota v. Wayfair that came down from the Supreme Court of the United States in mid-2018 has overshadowed this under-discussed nexus standard while simultaneously…

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What is Economic Nexus?

Sales tax law changed forever in June 2018 when the Supreme Court of the United States issued a ruling in the South Dakota vs Wayfair case. Prior to the Wayfair case, the law of the land was that businesses collected and remitted sales tax in the states in which they were physically located. However, with…

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Florida New Economic Legislation Bill

Each week, more states continue to propose and/or adopt new legislation in response to the South Dakota v Wayfair US Supreme Court holding on June 21, 2018.  Of the larger states, Florida has remained mysteriously silent on whether it would follow the economic nexus legislation produced by South Dakota and repeated by dozens of other…

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What is the Definition of Nexus?

Sales Tax After Wayfair In June 2018, the Supreme Court of the United States made a ruling in South Dakota vs. Wayfair that changed sales tax law forever. Why? The short answer is: internet sales. Remember the first time you purchased something on Amazon and realized you didn’t have to pay sales tax? Like many…

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Illinois Takes on Wayfair Legislation

Like so many other states, Illinois has established an economic nexus threshold following the U.S. Supreme Court’s Wayfair decision, that became effective October 1, 2018.  The Supreme Court previously ruled that an out-of-state seller’s liability to collect and remit the tax to the consumer’s state depended on whether the seller had a physical presence in…

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Localities Continue to Ban Medical Marijuana Dispensaries

In Florida, medical marijuana is fully legal on the state level as long as it is being sold by a medical marijuana treatment center. However, setting up shop as a medical marijuana treatment center is not an easy task on all fronts, including being shut out by some localities. Multiple localities have either enacted moratoriums,…

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