The turbulence surrounding key elections in 2024 isn’t limited to the campaign trail. With the expiration of 2017’s Tax Cuts and Jobs Act (TCJA) set for December 31, 2025, taxpayers…
Wayfair Update: How States are Applying Economic Nexus to Non-Sales and Use Taxes
In its 2018 South Dakota v. Wayfair decision, the U.S. Supreme Court removed the physical presence roadblock that previously prevented the collection of state sales and use tax from online…
[WATCH] Sales & Use Tax Best Practices in a Post-Wayfair World
With its June 2018 South Dakota v. Wayfair ruling, the U.S. Supreme Court transformed the sales and use tax landscape. Since then, RKL’s state and local tax (SALT) experts have been…
What the South Dakota v. Wayfair Ruling Means for the Future of Sales and Use Tax
For many years, states have known that sales and use tax revenue rightfully owed to them was just beyond their grasp. Close to $13.4 billion in sales and use tax…
Update on PA’s New 1099-MISC Non-Resident Withholding Requirement
Pennsylvania companies have been grappling with the application of the state’s new rules for non-resident 1099-MISC withholding. Starting with the 2018 tax year, PA-based organizations that make payments totaling more…
