There was a hardworking couple that owned a small business selling everyone’s favorite item – widgets. Like most small business owners, they worked incredibly hard throughout the year, and were looking forward to the holidays.

It was that time of year when they were expecting an abundance of catalogs and cards in their mailbox. Unbeknown to them, there was a letter in their mailbox that was going to turn their holiday plans upside down. Their hearts sank as they saw it ...

The holidays are quickly approaching and a lot of people are waiting for those Black Friday sales to buy those wanted toys, electronics, equipment, and other gadgets – all of which are usually subject to sales tax.  But clothing is also a popular purchase during the holidays and many States offer sales tax exemptions on clothing such as:

There is no New York State or New York City sales tax on clothing items costing less than $110.

In Massachusetts, there ...

Nexus, nexus, nexus. It’s all that anyone talks about anymore. As you hopefully know by now, the South Dakota v Wayfair Supreme Court decision from 2018 changed the sales tax nexus landscape forever. However, as businesses continue to focus on economic nexus impact from that case, we should not forget that physical nexus still exists.

One of the lesser-known ways a business can create physical nexus is storing their inventory in a state. For example, if you’re using a ...