On July 30, 2018, The Kentucky Department Revenue issued updated guidance that “remote sellers must register and begin sales and use tax collections under the state’s new economic nexus requirements by October 1, 2018. If there are concerns about complying with this timeframe, contact the Department directly for further assistance
Effective July 1, 2018, Kentucky’s House Bill 487 implemented sweeping changes to Kentucky’s sales tax regime. Many things that were not taxable before the changes became taxable, including things like facility/event admission fees, campground rental, pet care services, and much more. This broad legislation turned Kentucky’s sales tax landscape
The Indiana Department of Revenue has provided further guidance in light of the US Supreme Court’s recent Wayfair decision overruling Quill’s physical presence nexus standard. In July of 2017, Indiana passed a law requiring out-of-state sellers to comply with Indiana’s sales tax laws if those sellers (in either the previous
On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, overturning the physical presence standard espoused in Quill v. North Dakota[1], holding that the respondents had established substantial nexus in this case through “extensive virtual presence.” This case stemmed from a
The Ohio Department of Taxation recently issued a very limited response to the SCOTUS’ decision in South Dakota vs. Wayfair, Inc. et. al. While the Department is not explicitly acknowledging a change in its policy following Wayfair, Ohio’s existing rule allows Ohio to assert that a remote seller has
In its news release, the Kentucky Department of Revenue states: Remote sellers that meet the [omitted] transaction or receipt thresholds (see below) should prepare to begin the registration process for collection of Kentucky sales and use tax on a prospective basis. As a charter member of the Streamlined Sales Tax