SALT INSIGHTS are articles written by SimekScott to provide in depth reporting on emerging state and local tax developments that may have a significant impact on your business.


Wayfair Update - Illinois Responds - September 21, 2018

In light of the Wayfair decision, states are continuing to refine their specific nexus standards.  The latest to pass sales tax legislation related to remote sellers is Illinois.  Beginning October 1, 2018, Illinois requires retailers with no physical presence in Illinois to register, collect and remit sales if they have $100,000 or more of sales, or 200 or more separate transactions, to Illinois residents.   Read More...


Wayfair Update - States Respond (Part Two) - August 10, 2018

As anticipated, states have begun to respond to the U.S. Supreme Court's decision in South Dakota v. Wayfair nullifying a 1992 Supreme Court precedent set by Quill Corp. v. North Dakota requiring physical presence before a state can compel the collection and remittance of sales and use tax.  Read More...



SALT DASH is a weekly video series produced by SimekScott which provides a summary report on state and local tax developments to help you stay up to date on issues that may affect your business.