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Proposed Economic Presence Standards for Philadelphia’s Business Income and Receipts Tax

The City of Philadelphia has drafted proposed economic nexus standards for Business Income and Receipts Tax (“BIRT”) based upon the recent ... read more >

Pennsylvania’s Economic Nexus Provision for Sales and Use Tax

On January 8, 2019, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2019-01, clarifying how the Department will apply economic ... read more >

Understanding and Calculating Economic Nexus Thresholds for Sales and Use Tax

While a few states such as Hawaii and Vermont already have active economic nexus provisions in place for sales and use tax, remote sellers are anxiously ... read more >

United States Supreme Court Issues Opinion in Wayfair Case

Earlier today, the United States Supreme Court, in a 5-to-4 decision, issued its much anticipated opinion in South Dakota v. Wayfair, overturning the physical ... read more >

Use Tax - To Report or To Collect and Remit: That is the Question

If the United States Supreme Court upholds the physical presence standard in its South Dakota v. Wayfair opinion, many remote sellers lacking the physical ... read more >

Service Providers: Are You Ready for a Post-Quill Sales Tax World?

On April 17, 2018 the United States Supreme Court will hear oral arguments in the case of South Dakota v. Wayfair, Inc. The issue is whether the Supreme ... read more >