Thought Leadership

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Texas Comptroller Amends Remote Seller Regulations

On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, Inc., redefining sales and use tax nexus. In Wayfair, the Court held that the taxpayers in question had substantial nexus with South Dakota due to the amount of sales made into the state. The ruling overturned…

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Use Tax Notice and Reporting Requirements

What is Use Tax? Use Tax is a tax imposed on the use of a taxable item or service in a state when the sales tax has not been collected by the seller. Example: A company located in Texas ships a computer to a customer located in Tennessee.

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