On December 8th, 2020 Puerto Rico approved Regulation No. 9237 which enacted marketplace facilitator laws. These laws require (1) marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers and (2) establishes that marketplace sellers are...

In a recent general information letter, Illinois clarified that if a provider of a service provides to the subscriber an API, applet, desktop agent, or a remote access agent to enable the subscriber to access the provider’s network and services, the subscriber is...

Chicago has clarified that a business will only need to collect and remit sales tax in Chicago if they make more than $100,000 in sales in the most recent four consecutive calendar quarters. Businesses will not have nexus in Chicago simply by crossing the economic...

The Pennsylvania Department of Revenue has issued a sales tax bulletin regarding the sales tax treatment of non-medical masks and face coverings. Prior to the coronavirus (COVID-19) pandemic, non-medical masks and face coverings were subject to sales tax because...