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State and Local Tax

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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 >

California Sales and Use Tax Collection Requirements

California is the latest state to require out-of-state sellers to collect sales (use) tax if the seller reaches certain sales thresholds. California’s ... 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 >