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Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC
3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax.  Taxpayer, for a subscription fee, provided users with access to its online learning platform, through which users could access songs, videos, books, printable worksheets, online video games, quizzes and other learning activities.  Users could also access online support via a chat feature.  Experiences can be adapted to be unique for each user, and the ...

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marketplace

Economic Nexus Update: July 8, 2020 – TN, LA, IL

Michael T Dillon, Dillon Tax Consulting LLC
7/8/2020

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states have adopted economic nexus provisions for sales tax compliance purposes.  The biggest trends right now continue to be that states are revising their thresholds and also adopting ...

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Economic Nexus Update: July 2, 2019 – CO, CT, IL, ME, NY

Michael T Dillon, Dillon Tax Consulting LLC
7/2/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  The biggest trends right now are that states are revising their thresholds and also adopting marketplace nexus ...

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Economic Nexus Update – AZ, MD, OK, MN

Michael T Dillon, Dillon Tax Consulting LLC
6/5/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  Arizona and Oklahoma are most recent states to enact an economic nexus provision for remote sellers.

Since ...

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Economic Nexus Update – CA, NY, SC, IN, UT

Michael T Dillon, Dillon Tax Consulting LLC
5/16/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  The most compelling change for states that have adopted economic nexus is that California has enacted Assembly ...

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Economic Nexus Update – ID, RI, KY, VA, AR, NM, WV, WY, ND, HI

Michael T Dillon, Dillon Tax Consulting LLC
4/19/2019

Since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  With the state legislative sessions in full swing, we are seeing the predictions become a reality.  The most compelling change is the ...

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