There was a time when sales and use tax was expected to be modernized to the point of simplification. Unfortunately, the establishment of economic nexus standards hasn’t quite had the impact many businesses were hoping for. Nexus thresholds seemed to be a light at the end of the tunnel. However, we’ve seen states change their minds on measurement periods, bright-line standards, taxable receipts vs. gross receipts, and even whether or not the guidance is enforceable in state courts.
As a result, practicality vs. enforceability has become the primary concern for many taxpayers and their sales and use tax compliance ambitions. GBQ’s State & Local Tax team is ready to alleviate the many stresses created by this constant confusion.