Sales Tax Corner: Nuances of State Sales Tax Voluntary Disclosure Programs.

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    • Abstract:
      The article offers information on the nuances of state sales tax voluntary disclosure programs in the U.S. It mentions that U.S. Supreme Court issued its seminal decision in the Wayfair case, states have enacted economic nexus rules and require remote sellers to register and remit sales tax if their activity exceeds a certain threshold of sales and/or transactions.