In this session, we will go over sales and use tax basics and economic nexus following the 2018 South Dakota v. Wayfair decision. Provide an overview of states’ sales/use tax economic nexus laws and their thresholds. Identify and describe important issues for remote sellers under these new laws. Discuss the Streamlined Sales Tax Agreement, its centralized registration and simplified electronic return features, and information available on its website for remote sellers. Provide an overview of marketplace facilitator tax collection laws enacted by states. Discuss key issues confronting marketplace facilitators and marketplace sellers in understanding and complying with new tax collection laws. Describe information available on state tax department websites concerning remote sellers, marketplace facilitators, and marketplace sellers and how to find such guidance. Learn the benefits of achieving state tax compliance through the MTC Multistate Voluntary Disclosure Program and describe the process for anonymously submitting an application to MTC staff, obtaining a voluntary disclosure agreement signed by the state, and providing to the state the necessary documentation and tax payments required.

Learning Objectives:

• Define the major features of states’ sales/use tax economic nexus laws and marketplace facilitator tax collection laws


• Identify important compliance issues for remote sellers, marketplace facilitators, and marketplace sellers under these laws


• Recognize key resources like the Streamlined Sales Tax website and state tax department websites for detailed information on compliance


• Determine the process and benefits of the MTC’s Multistate Voluntary Disclosure Program for achieving state tax compliance.