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The New Normal in Sales Tax Regulatory and Enforcement Trends: Changing nexus rules, new digital taxes and aggressive audits

Tax professionals searching for a unifying theme to describe the mishmash of sales and use tax challenges that loom large this year could do worse than "Business as Unusual."

On one hand, all states with sales taxes have enacted economic nexus rules after the Wayfair case that upended the longstanding physical presence standard. But on the other hand, states continue to fiddle with economic nexus rules, and physical presence remains a highly relevant nexus factor. Plus, the outcomes of several legal challenges could have major ripple effects on nexus rules.

Not to mention, sales tax audits are back in business, and other challenges loom, including an onslaught of newly proposed digital tax legislation at the state level.

Diane Yetter, president of YETTER Tax and founder of the Sales Tax Institute and Michael J. Bernard, Vertex Vice President, Tax Content and Chief Tax Officer, discuss ongoing sales and use tax changes, enforcement shifts, and audit activity in this timely report.