by Paul le Roux | Sep 14, 2026 | State Guides
In North Carolina, a late sales tax return generally triggers a late-filing penalty of 5% of the tax due for each month or part of a month it is late, capped at 25%. Paying sales tax late generally triggers a separate 5% late-payment penalty, and interest accrues on...
by Paul le Roux | Sep 14, 2026 | Sales Tax Basics & Updates
Yes. Kentucky’s sales-tax nexus threshold is now lower than many sellers may expect in one important sense: the separate 200-transaction test has been removed, leaving the $100,000 gross-receipts test as the remote-seller economic-nexus threshold. The change applies...
by Paul le Roux | Sep 13, 2026 | State Guides
New Jersey can assess a late-filing penalty of 5% of the unpaid tax for each month or part of a month a Sales and Use Tax return is late, capped at 25%. The Division of Taxation also imposes a $100 penalty for each month or part of a month the return is delinquent. If...
by Paul le Roux | Sep 13, 2026 | Sales Tax Basics & Updates
Yes. Kentucky has eliminated the separate 200-transaction economic nexus test for remote sellers. Under the current version of KRS 139.340, a remote retailer has Kentucky’s statutory economic-nexus obligation when its gross receipts from sales delivered, transferred...
by Paul le Roux | Sep 12, 2026 | Sales Tax Basics & Updates
Yes—once a state has properly closed or inactivated your sales tax account, you generally stop filing future sales tax returns for that account. But deregistration does not erase returns or tax due for periods when the permit was active. In most cases, you must file a...
