Posts Tagged ‘Nexus’
Washington Rules that Nonresident Seller Using Fulfillment by Amazon has Nexus
By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story: Businesses selling on Amazon using its “Fulfillment by Amazon” (FBA) selling services (or selling via other marketplace platforms) may be faced with unanticipated tax consequences as illustrated by a recent State of Washington Board of…
Read MoreDoes Participation at a Trade Show (Post-COVID) Create Sales Tax Nexus?
Hopefully, in a post-COVID world, in-person trade shows will give businesses an opportunity to market and display their goods and services, but participants must be aware of the potential sales tax nexus consequences. By: Tina M. Chunn, CPA, State and Local Tax Senior Manager at Aprio At Aprio, we field many questions from clients around state…
Read MoreHawaii Enacts Economic Nexus Threshold for Income Tax and Other Significant Tax Legislation
Hawaii became the first state to enact a Wayfair economic nexus provision for income tax purposes, and this may be the beginning of a trend for more states to do the same. By Betsy Tuck, SALT Manager The 2019 Hawaii Legislative session has closed and there are several new tax laws that taxpayers should be…
Read MoreWashington Enacts New Economic Nexus Rules for B&O and Sales Taxes
Recent legislation in Washington will expand Business & Occupation Tax nexus to capture more businesses and imposes certain reporting requirements on marketplace facilitators. By Jeff Glickman, SALT Partner On March 14, 2019, Washington Governor Inslee signed into legislation Substitute Senate Bill 5581, which made changes to certain economic nexus provisions under the states Business & Occupation…
Read MoreCalifornia Rules That Delivery of Goods in Taxpayer’s Trucks Satisfies P.L. 86-272 Nexus Protection
A federal law limiting income tax nexus allows companies to engage in certain solicitation activities in a state without having to pay income tax, but only if the representatives engaging in such activities understand what activities are and are not permitted. By Jeff Glickman, SALT Partner As a general rule, states take an expansive view when…
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