Charles Maniace

For e-commerce retailers, the holiday season is more than just a busy period — it’s a high-stakes test of their tax compliance systems. With sales spiking across channels and jurisdictions, a minor compliance slipup can lead to costly penalties or damage to customer trust. Retailers need robust strategies to manage the holiday rush without impacting…

It was no April Fool’s joke when the Massachusetts Department of Revenue (DOR) changed the sales tax compliance requirements on April 1. As part of the Massachusetts Advance Payment Program, two big tax changes went into effect for qualifying retailers: one, the requirement to report sales tax is on an entirely different schedule from the…

As retailers count their holiday receipts, clear victors are emerging. However, it’s not just retailers counting their revenue; so too are those states that acted quickly following the Supreme Court’s South Dakota v. Wayfair decision last June and enacted rules compelling e-commerce sellers to collect and remit sales tax in their states. The Wayfair ruling,…

The retail world was flipped on its head in June when the Supreme Court decided the case of South Dakota v. Wayfair. By ruling in favor of South Dakota, the court declared states are no longer limited to requiring only in-state retailers to collect and remit sales tax, but can also impose requirements on remote…

With written and oral arguments in the South Dakota v. Wayfair Supreme Court case now on the record, we face a time of uncertainty as we wait for the Court’s decision this summer. Retailers should prepare now for likely changes in how and where they collect taxes — no matter the outcome. First, some background.…