SALT Resources

The world of sales and use tax continues to evolve as our state’s borders become increasingly transparent. This page will be continuously updated with articles, tables and related information to help CPAs track SALT information and resources.

Articles and resources

Remote sales tax enforcement dates
On June 21, 2018, the U.S. Supreme Court ruled that states can require remote sellers to collect and remit applicable sales tax. This map provides an overview of when each state will begin enforcing their sales tax laws on remote sellers.

Wayfair Map

Economic nexus rules by state (resource)
Avalara
Review all the states’ economic nexus rules, thresholds and effective dates.

Sales and use tax nexus in a post-Wayfair world (article)
Footnote
Read about the historic Wayfair decision and what lies ahead.

Navigating the post-Wayfair world (podcast)
Tax Notes Talk
Learn how retailers are preparing to collect and remit sales and use taxes in the wake of the U.S. Supreme Court’s decision.

Related CPE programs

Essentials of Minnesota Sales and Use Tax
Oct. 31, 2018  |   Bloomington   |   8.0 CPE

Multistate Tax Update
Nov. 5, 2018  |   Bloomington   |   8.0 CPE

64th Annual MNCPA Tax Conference (TAX18)
Nov. 12, 2018 - Nov. 13, 2018  |   Minneapolis   |   16.0 CPE, 14 CFP, 10 IRS CE, 13 CLE

Surgent's Essential Multistate Tax Update (Webinar)
Dec. 19, 2018  |   Online   |   4.0 CPE