U.S. Sales Taxes: Filing Frequency for International Sellers
Understanding U.S. sales tax isn’t always easy for international or foreign (non-U.S.) eCommerce sellers. There is much to understand, such as what sales tax is, what the different sales tax terms mean, how sales tax is calculated but most importantly, what sales tax responsibilities an international or foreign seller that sells to U.S. customers may […]
7 Key Points Foreign Sellers Should Know about U.S. State Taxes
Often when I blog on U.S. Sales Tax for Foreign Sellers I blog based on questions my clients are asking or information and updates I’m providing. One topic I often discuss with my foreign (non-U.S.) clients and other foreign sellers that send questions my way, is the topic of “other” U.S. state taxes that a […]
International Sellers and U.S. Sales Tax Registration: 3 Key Issues
If you’ve made your way to this blog post, you’re probably an international seller that has begun to sell (or will soon be selling) to customers in the U.S. Or perhaps you’re an international seller that is wondering whether you’ll have to collect sales tax if you sell to U.S. customers. Or maybe you […]
U.S. Sales Tax for Amazon FBA International Sellers
Are you a foreign company selling on Amazon’s U.S. marketplace? Do you use Amazon’s Fulfillment by Amazon (“FBA”) service? If you answered “yes” to these questions – you will want to read this post! When I first started blogging about U.S. Sales Tax for Foreign Sellers, I wrote a post about tax treaties and U.S. sales tax […]
Comparing the U.S. Sales Tax to a VAT: Understanding the Key Differences
Foreign companies that sell to customers in the United States often find that the U.S. system of taxing the sale of goods and services is vastly different from the taxing system of their country. This is especially the situation if the foreign seller is from a country that imposes Value Added Tax (VAT). Although there […]
Tax Treaties and U.S. Sales Tax Nexus: What Foreign Sellers Need to Know
How the U.S. sales tax rules apply to foreign (non-U.S.) companies that sell to customers in the United States can be complex and confusing! For some foreign sellers, the U.S. transaction based sales tax is very different from the consumption based model followed in many countries. Additionally, some foreign sellers may not realize […]
Massachusetts’ Economic Nexus Regulation to be Enforced Retroactively; DOR Says its Regulation Not Impacted by Wayfair
In the days immediately following the U.S. Supreme Court’s decision in South Dakota V. Wayfair, many states quickly issued “Wayfair” statements. While some states applauded the decision, others affirmed their “economic nexus” rules adopted prior to Wayfair, and others noted they would review their rules in light of the decision and issue additional guidance at a later […]
As States Rush to Adopt Economic Nexus Post-Wayfair, Is Congressional Action Needed?
It’s hard to escape any discussion of Wayfair these days. This isn’t surprising, as we witnessed history on June 21, 2018, when the U.S. Supreme Court overturned the physical presence standard in South Dakota v. Wayfair. And in doing so, overturned 51 years of precedent that had restricted states from imposing their sales tax […]
Economic Nexus: The “New Normal” or the Demise of Quill?
IMPORTANT UPDATE: Since the original publication of this post, the South Dakota law, discussed in detail below, was challenged as unconstitutional. On June 21, 2018, the U.S. Supreme Court held in favor of the state in South Dakota v. Wayfair and overturned the physical presence standard – opening the door for other states to adopt […]
Amazon and Other Nexus Expanding Laws, a State-by-State Chart
IMPORTANT UPDATE: Since the original publication of this post, SO MUCH has happened in the area of sales tax. The most significant being the U.S. Supreme Court’s decision in South Dakota v. Wayfair, which overturned the long established physical presence standard. The Amazon and other nexus expanding laws described in this post focused on states finding ways to stretch […]