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Nexus Goods or Services State Taxes

Venable LLP

SALT Alert: Maryland Enacts 3% Sales Tax on Technology and Data Services, Effective July 1, 2025

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As part of its fiscal year 2026 budget legislation, Maryland enacted a number of new tax provisions, including the imposition of a 3% sales tax on a broad range of information technology and data services. The tax took effect...more

Akerman LLP - SALT Insights

Tennessee, North Carolina’s Changing Nexus Standards – Seeking Revenue, and Reducing Economic Nexus Thresholds

On June 30, 2020, the Tennessee legislature passed SB 2932 which reduces the economic nexus sales threshold for remote sellers from $500,000 to $100,000 in the past 12-month period. It also makes the same reduction in the...more

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