Economic nexus imposes a sales and use tax collection obligation on remote sellers based only on their economic activity in a state. Nearly 30 states have adopted economic nexus since the Supreme Court of the United States ruled physical presence in a state is no longer the sole requisite for sales tax collection (South Dakota v. Wayfair, Inc., June 21, 2018), and all provide an exception for small sellers. The problem is, these exceptions are not all the same.

BAINBRIDGE, ISLAND, Wash. – Sales and use tax vendor Avalara has continued on the acquisition path with its merger with Taxcient, a San Diego-based company that supplies Web-based sales tax automation services and also tax filing and compliance services for large businesses. Taxcient, formerly known as vAudit Group, employes a team of former state tax auditors, technologists and financial system industry executives