2018 promises to be a big year in the world of sales and use tax. Many states will continue to aggressively push economic nexus laws, impose consumers’ use tax reporting requirements (which may very well end tax-free shopping for good!), and start taxing third party (marketplace) sales.
2018 could also be the year the United States Supreme Court overturns the landmark Quill Corp. v. North Dakota (1992) ruling, which currently prohibits states from taxing remote businesses without an in-state presence.
While we can’t predict the future, we can highlight major trends in sales and use tax that will likely impact the way many companies manage their business.
