We recently updated our systems. If something isn’t working quite right, please tell us about it.

SALT Resources

The world of state and local 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.

Sales and use tax resources

Remote seller nexus chart

Sales Tax Institute
This chart is updated as states pass economic nexus legislation for remote selleters, including click-through nexus, affiliate nexus and marketplace nexus. It also includes a link to reporting requirements.

Economic nexus state guide

Sales Tax Institute
This guide includes effective dates, thresholds, includable sales and registration requirements for businesses making sales into states that have enacted economic nexus legislation both before and after the Wayfair ruling. 

Sales tax charts and matrices

Sales Tax and More
Download up to four different charts, including remote seller use tax notice and reporting requirements, marketplace facilitator third-party collection requirements, economic nexus thresholds and Canadian sales tax rates.

States' revenue websites and contact information

Streamlined Sales Tax Governing Board 
In addition to sales tax rates, this chart provides other states' customer service contacts and registration information.

 

Related SALT articles

Minnesota residency and unintended tax consequences

Footnote
Just because you can work from Hawaii doesn't mean you should. In fact, working remotely from another state can have unintended tax consequences for the individual and for his or her employer.

Wayfair: Challenges, strategies, opportunities

MNCPA Perspectives
This blog post covers the ever-changing implications of Wayfair, and what to consider when determining economic nexus for you and your clients.

Sales and use tax nexus in a post-Wayfair world

Footnote 
Read about the historic Wayfair decision and what lies ahead.

Removing transaction thresholds: Where does Wayfair go from here?

JD Supra
An outline of the state trends in notice and reporting, and multi-threshold approaches post-Wayfair.

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.