by Paul le Roux | Sep 18, 2026 | Sales Tax Basics & Updates
North Carolina remote sellers generally must register when they meet the state’s economic nexus rule, which now turns on gross sales only: more than $100,000 in remote sales sourced to North Carolina in the previous or current calendar year. For sellers whose only...
by Paul le Roux | Sep 18, 2026 | Sales Tax Basics & Updates
In South Dakota, a late sales tax return can trigger both a filing penalty and interest on any unpaid tax. For most sellers, the return is due by the 20th day of the month following the reporting period; a 10% penalty applies if the return is not received within 30...
by Paul le Roux | Sep 18, 2026 | Sales Tax Basics & Updates
Yes. Indiana’s 2026 tax-amnesty deadline was September 9, 2026, and taxpayers had to participate by paying the eligible base tax in full or establishing an amnesty payment plan by that date. Indiana’s Department of Revenue says the deadline would not be extended. You...
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...
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...
