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Sales Tax Update - January 2026

1/8/2026

2026 - THE YEAR OF THE SALES TAX AUDIT

As we predicted at the beginning of last year, 2025 brought heightened enforcement and increased sales tax audit activity for remote sellers and all sellers, particularly in e-commerce, SAAS and digital service industries.  In 2025, Dillon Tax Consulting represented taxpayers in more sales tax audits that in any of our previous years (30+) in multistate sales tax.  Furthermore, the states were far more aggressive in their pursuit of additional revenues than in previous experiences.  So what are some of the reasons for this, and why do we predict that it will continue ...

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Corporate Tax

Maryland High Court Attributes Nexus To Out-of-State Affiliates Due To Lack Of ‘Economic Substance’, Not Based On Unitary Nexus

Dillon Tax Consulting
4/2/2014

On March 24, 2014, Maryland’s highest court, the Court of Appeals, upheld a finding of nexus against two Delaware affiliates of W.L. Gore & Associates, Ltd. (Gore), on the premise that the affiliates lacked any economic substance [ Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury, Md. Ct. App., No 36 (March 24, 2014 ...

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Amazon Affiliate Nexus

Dillon Tax Consulting
10/16/2013

IS YOUR STATE NEXT?

I was recently approached regarding a nexus question by a company that was physically located in one state. The company was considering entering into a contractual arrangement with a third-party marketing company located in numerous states. The marketing company proposed to market and promote the company through links on the marketing ...

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