Gail Cole

Marketplace facilitators are being required to monitor and vet high-volume marketplace sellers in a growing number of states, including Arkansas, California, and Oklahoma.

Short-term rental hosts that don’t already have an Arizona transaction privilege tax (TPT) license will need to obtain one from the Arizona Department of Revenue. A local business license may also be required.

There are more than 13,000 sales and use tax jurisdictions in the United States, and rates in each jurisdiction are subject to change as new taxes are adopted or old ones expire.

Electric vehicle mandates are surfacing at the federal, state, and local levels. They raise a number of questions about fuel tax revenue, electricity infrastructure, and more. 

For Amazon sellers in Pennsylvania, their marketplace inventory may not create an obligation to collect state sales tax after all.

Although sales tax is a state and local issue, it can impact businesses based in other states and even different countries.

NFTs grew out of blockchain, a decentralized, “peer-to-peer network that sits on top of the internet.” Blockchain emerged in ...

Businesses required to collect and remit sales tax in multiple states have a hard row to hoe. Keeping track of changing sales tax rates, online sales tax requirements and ...

Ecommerce has enabled millions of small and midsize businesses to tap into the global market. This presents enormous opportunities. It can also create a world of tax requirements.

A growing number of companies, including Airbnb, have told employees they can “live and work anywhere.” This can pose a world of new tax obligations.

More than half of consumers surveyed now prefer to find new products in-store rather than online, according to a new report by 5WPR. They enjoy speaking with sales people, getting their hands on products, and simply basking in the in-store ambiance ...

Colorado’s new retail delivery fee applies to any retail delivery in the state that’s made by motor vehicle (including common carriers like FedEx and UPS) and contains at least one item of tangible personal property subject to the state sales or use tax. Since sales tax applies to sales of wine, the retail delivery fee applies to direct-to-consumer (DTC) wine shipments.