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January Roundup: Sales tax laws you need to know


monthly roundup sales tax laws

While you focus on your business, we stay on top of legislative and policy changes that can affect your sales tax compliance.

With state legislatures in all but five states now in session, January 2019 was packed full of sales tax news. Here are some of the most notable recent sales tax changes that could impact your sales and use tax compliance.

Hawaii looks for ways to increase remote sales tax revenue.

The Aloha State’s existing remote sales tax collection requirements just aren’t enough. Learn more.

How to succeed in failing a tax audit.

Tongue-in-cheek tips for incurring the wrath of an auditor. Learn more.

Massachusetts looks to jump on the economic nexus bandwagon.

The Bay State already requires certain internet vendors to collect and remit sales tax. Now the governor wants to adopt economic nexus and make marketplace facilitators collect on behalf of their sellers. Learn more.

New York adopts economic nexus to tax remote sales.

There are still more questions than answers, but the New York Department of Taxation and Finance says the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. (June 21, 2018) allows it to tax remote sales effective “immediately.” Learn more. Oh yeah, and the governor wants to “modernize” sales tax.

North Dakota may simplify remote sales tax law.

Like many states with an economic nexus law, North Dakota currently requires remote sellers with a certain amount of sales or a certain number of transactions in the state to comply with its sales and use tax laws. But a bill making its way through the legislature would remove the transaction component. Learn more.

How Congress fits in to remote sales tax debate.

A brief history of Congress and remote sales tax. Learn more.

Pennsylvania fleshes out its remote sales tax policy in response to Wayfair ruling.

It started taxing certain remote sales before the Supreme Court got involved. Now the Pennsylvania Department of Revenue is refining its policy. Learn more.

Rewards for filing sales tax on time. 

You don’t just get bragging rights. Learn more.

Sales tax holidays are coming.

The first tax-free periods in 2019 take place in February. Learn more.

Sales tax rate changes.

You can love them or hate them, but you can’t ignore them. Learn more.

The difference between sales tax, consumer use tax, and seller use tax.

Most businesses already deal with sales tax and consumer use tax, and as more states require remote sellers to collect and remit tax, more businesses will encounter seller use tax. Learn more.

The fate of voluntary collection incentives.

Now that states can tax remote sales, will they keep offering incentives to encourage voluntary remittance? Learn more.

Ways tax authorities uncover non-collecting sellers.

A growing number of states are encouraging taxpayers to help them identify non-collecting sellers. Learn more.

When past tax liability comes back to bite you.

Economic nexus laws may expose you to back taxes. Learn more.

Why taxing digital content is so complicated.

States take different approaches to taxing sales of digital goods and services, making compliance challenging for businesses in the United States and Canada. Learn more.

Wyoming may make marketplace facilitators collect tax on behalf of sellers.

It’s the latest trend in sales tax. A growing number of states want marketplace facilitators to take care of sales tax compliance for their sellers. Learn more.

Sales tax automation can help you comply with all the above changes. Learn more.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Gail Cole
Avalara Author Gail Cole
Gail Cole began researching and writing about sales tax for Avalara in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.