18 tagged with "Nexus"
Sales tax nexus rules, economic and physical nexus thresholds, and multi-state compliance requirements
State Apportionment Formulas for Multistate Businesses: Single Sales Factor, Three-Factor, and Market-Based Sourcing Explained
How U.S. states divide multistate corporate income using single sales factor, three-factor, and market-based sourcing rules — including throwback and throwout traps, P.L. 86-272 limits, and the bookkeeping detail required to file accurately.
State Corporate Income Tax Apportionment in 2026: How Single Sales Factor and Market-Based Sourcing Reshape SaaS Tax Bills
A guide to state corporate income tax apportionment in 2026 — why 34 of 44 corporate-tax states now use single sales factor, how market-based sourcing rules in California, Kansas, and Arkansas shift SaaS and service company tax bills toward customer location, and five strategies to manage the exposure.
Drop Shipping Sales Tax in 2026: Three-Party Transactions, Resale Certificates, and Marketplace Facilitators
Drop shipping treats one shipment as two sales for tax purposes, and depending on nexus, resale certificate rules, and marketplace facilitator laws, an ecommerce operator can owe tax in states they never set foot in. A 2026 field guide to who actually collects, the ten strict resale states, and the nexus thresholds — including transaction-trigger drops — that decide your exposure.
Marketplace Facilitator Laws in 2026: Why Amazon, Etsy, and Shopify Sellers Still Owe Sales Tax Filings
Marketplaces like Amazon, Etsy, and Shopify collect sales tax for you, but registration, zero returns, and economic nexus tracking are still your responsibility. A 2026 compliance routine for multi-channel sellers, with state thresholds and the six mistakes that trigger penalties.
The Remote Worker's Multi-State Tax Survival Guide: Convenience Rules, Reciprocity, and How to Avoid Paying Twice
How state income tax really works for remote employees who cross state lines: the convenience-of-the-employer rule used by seven states (including New York), which reciprocity agreements eliminate double taxation, day-counting evidence auditors accept, and the bookkeeping habits that keep multi-state returns predictable.
Sales Tax Basics: A Small Business Compliance Guide for Multi-State Sellers
A 2026 guide to sales tax compliance for small businesses selling across state lines — how nexus works after Wayfair, which states repealed the 200-transaction rule, and a seven-step sequence to collect, file, and remit across 45 states without triggering audits.