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Kansas Surprises By Removing Nexus Thresholds And Seeks To Create Rebirth Of “Slightest Presence” Nexus

The Kansas Department of Revenue recently released Notice 19-04 (the “Notice”) which provides that all remote sellers making sales into the state are required to register for and begin collecting and remitting sales and use...more

New Hampshire Passes Anti-Wayfair Remote Tax Legislation

Most states impose sales or use tax on tangible personal property sold or consumed in the state. However, five states – Alaska, Delaware Montana, New Hampshire, and Oregon – do not impose such a tax....more

Indiana SaaS Exemption Designed To Address Market Considerations

Indiana recently passed a new sales tax exemption for Software as a Service (“SaaS”), effective July 1, 2018. Under the new law, sales, leases, and licenses of prewritten software remains taxable, regardless of delivery...more

6/26/2018  /  SaaS , Sales Tax , Software , Tax Exemptions

The Complexity Of Sales And Use Tax Compliance

Sales and use tax compliance is complicated. Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself...more

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