Sales and Use Tax
The concepts that shape indirect tax compliance for multistate sellers.
Key sections and concepts
- South Dakota v. Wayfair
Economic nexus
The 2018 Supreme Court decision that allowed states to tax remote sellers without physical presence.
- Economic nexus
Sales thresholds
State thresholds that trigger registration for remote sellers.
- Marketplace facilitator
Marketplace laws
Rules that shift collection to platforms that facilitate sales.
- Use tax
Tax on purchases
A companion tax due when sales tax was not charged on taxable purchases.
- Exemption certificate
Resale and exempt use
Documentation supporting a tax-free sale.
- VDA
Voluntary disclosure agreement
A program for coming forward on past liabilities, often with limited lookback.
- SST
Streamlined Sales Tax
A multistate agreement that simplifies sales tax administration.
- Sourcing
Origin and destination
Rules that decide which jurisdiction's rate applies.
Popular search topics
- sales tax nexus by state
- economic nexus thresholds
- Wayfair decision
- SaaS sales tax
- digital goods sales tax
- use tax vs sales tax
- resale certificate
- sales tax audit
- sales tax compliance training
- sales tax registration
For general education only, not tax advice. Tax law changes often, so confirm current rules and amounts with primary sources.
Articles on this topic
Basics
Wayfair and Economic Nexus for Sales Tax
What the South Dakota v. Wayfair decision changed, how economic nexus thresholds work, and what sellers should do.
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Basics
Sales Tax vs. Use Tax: What's the Difference?
How sales tax and use tax work together, when businesses owe use tax, and how exemption certificates fit in.
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