by Paul le Roux | Sep 18, 2026 | State Guides
Arizona does not technically impose a conventional sales tax. It imposes a transaction privilege tax (TPT) on businesses for the privilege of conducting taxable business in the state. For ecommerce sellers, the customer usually experiences TPT as sales tax: the seller...
by Paul le Roux | Sep 17, 2026 | State Guides
If you file or pay West Virginia sales tax late, the state can assess separate penalties for late filing and late payment, and interest can also accrue on any unpaid tax. Under West Virginia law, late filing generally triggers a penalty of 5% of the tax due for each...
by Paul le Roux | Sep 15, 2026 | State Guides
Rhode Island generally applies a late-filing penalty of 5% of the tax due for each month or part of a month that a sales tax return is late, up to 25%. If the tax is also unpaid, a late-payment penalty of 0.5% of the unpaid tax applies for each month or part of a...
by Paul le Roux | Sep 15, 2026 | Sales Tax Basics & Updates
Yes—remote sellers should prepare now, but should not assume the streamlined remote-seller VDA is already available. The Streamlined Sales Tax Governing Board has proposed a voluntary disclosure program for qualifying remote sellers, generally built around a 24-month...
by Paul le Roux | Sep 14, 2026 | Sales Tax Basics & Updates
Yes—taxable Pennsylvania orders generally must use destination-based local-tax sourcing under the Commonwealth’s new rule. For a taxable sale delivered to a Pennsylvania customer, the local tax is determined by the delivery destination rather than the seller’s...