Economic Nexus and Remote Sellers
Economic nexus determines when a business is required to collect and remit sales tax in a state based on its economic activity, rather than a physical presence. This concept is especially important for remote...
Category: State Sales Tax
California Economic Nexus for Remote Sellers
California economic nexus determines when a remote or out-of-state seller is required to collect and remit California sales and use tax based on sales activity in the state. California sales and use tax is...
Texas Economic Nexus for Remote Sellers
Texas economic nexus determines when an out-of-state seller is required to collect and remit Texas sales and use tax based on the seller’s economic activity in the state rather than physical presence. Economic nexus...
Texas Remote Sellers and the Single Local Use Tax Rate
Texas allows qualifying remote sellers to simplify local tax collection by electing a single local use tax rate instead of collecting destination-based local sales and use taxes. This option is designed to reduce compliance...
Sales and Local Tax Rates
Sales tax in the United States is imposed at the state and local level, not by the federal government. Each state sets its own rules for sales and use tax, including what is taxable,...
Texas Use Tax: Forms, Rates, and Filing Requirements
Texas use tax applies when taxable goods or services are purchased without Texas sales tax being collected at the time of sale. This commonly happens with out-of-state purchases, online transactions, or items bought from...
Texas Remote Seller’s Single Local Tax Rate (Oct. 1, 2019 – Dec. 31, 2020)
For the period of Oct. 1, 2019 – Dec. 31, 2020, the single local tax rate will be 1.75 percent. Going forward, the Comptroller will compute the single local tax rate and publish it...
Ohio Sales Tax Holiday
S.B. 243 enacted a one-time sales tax holiday to occur only in 2015. The holiday starts on Friday, August 7, 2015 at 12:01 a.m. and ends on Sunday, August 9, 2015 at 11:59 p.m....
New York State – Changes in sales tax clothing exemption effective April 1, 2012
Sales of eligible clothing and footwear for less than $110 are exempt from state sales tax Beginning April 1, 2012, the New York State sales tax clothing exemption is restored to the original less-than-$110...
New York State and Local Annual Sales and Use Tax Return – Due date March 20, 2012
Instructions for Form ST-101 New York State and Local Annual Sales and Use Tax Return For tax period: March 1, 2011, through February 29, 2012 You must file a return even if you had...
Ranking State and Local Sales Taxes
Five states do not have a statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Four of these five (all but Alaska) do not allow localities to charge a local sales tax. Read...
Iowa Sales Tax Holiday 2011
Sales Information Taxable and Exempt List More M. SpikEditor 25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011. Read full bio → www.accountingportal.com/about-m-spik/
Florida Back-to-School Sales Tax Holiday, August 12-14, 2011
Florida’s back-to-school sales tax holiday will begin at 12:01 a.m., Friday, August 12, 2011, and end at midnight Sunday, August 14, 2011. During this period, no sales tax will be collected on sales of...
Connecticut 2011 Sales Tax Holiday
Connecticut shoppers will have one week to buy items of clothing and footwear costing under $300 without paying Connecticut sales tax. This year, the tax free week will run from Sunday, August 21 through Saturday, August...
Arkansas 2011 Sales Tax Holiday
Beginning at 12:01 a.m. on Saturday August 6, 2011, and ending at 11:59 p.m. on Sunday August 7, 2011, the State of Arkansas will hold its sales tax holiday allowing shoppers the opportunity to...
Alabama 2011 Sales Tax Holiday
The State of Tennessee’s Annual Sales Tax Holiday is held every year on the first Friday in August and ends the following Sunday night. This year’s tax-free holiday weekend begins at 12:01 a.m on...
2011 State Sales Tax Holidays
2011 State Sales Tax Holidays M. SpikEditor 25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011. Read full bio → www.accountingportal.com/about-m-spik/