Could Congress Modernize State Income Tax Rules for the Digital Economy?
Businesses that sell across state lines rely on Public Law 86-272 to figure out whether a state can tax their income. But that law is old. It was written in 1959, long before cloud computing, SaaS, digital products, or e-commerce existed. A new federal bill wants to fix that gap. It’s called the Business Activity Tax Simplification Act, or BATSA, and […]
Louisiana Issues Guidance on Commercial Farmer Registration
Louisiana has issued updated guidance outlining how commercial farmers and agricultural manufacturers can register to claim state and local sales and use tax exemptions. What’s New? What This Means for Businesses Louisiana’s updated guidance helps clarify the registration steps businesses need to follow to claim agricultural sales and use tax exemptions. For commercial farmers and […]
Don’t Get Caught Off Guard: Keep Your Sales Tax Exemption Certificates Up to Date
Businesses operating in the United States should understand the sales and use tax compliance obligations imposed by the 45 states and the District of Columbia that levy a sales tax. Each jurisdiction maintains its own rules governing nexus, registration requirements, the taxability of products and services, and applicable tax forms. Once a business establishes nexus in a state, it is […]
Leyton & VensureHR Announce Strategic Partnership to Deliver Greater Value to Businesses Across the U.S.
Partnership combines Leyton’s full suite of government incentives and tax savings incentives with VensureHR’s industry-leading HR and employer services, offering clients an unmatched breadth of support. Boston, MA – June 5th, 2026 – Leyton, a global advisory firm specializing in helping businesses unlock government incentives and maximize tax savings, today announced a strategic partnership with VensureHR, a core division of Vensure Employer Solutions […]
Sales Tax Compliance: The Critical Role of Exemption Certificates in 2026
In the United States, businesses selling goods or services must generally collect sales tax on transactions involving tangible property. This obligation remains constant unless the buyer provides valid documentation to prove tax-exempt status. Ensuring sales tax compliance now requires more agility than ever as state laws shift rapidly in 2026. Jurisdictional Shifts & New Exemptions […]
Why Overlooking Physical Presence Creates Sales Tax Exposure and Financial Risks
The practical impact of the landmark decision in South Dakota v. Wayfair, Inc. et al.,138 S. Ct. 2080 (2018) was that all states had implemented economic nexus standards for sales tax, along with marketplace facilitator rules by 2021. However, the expansion of economic nexus rules has led many businesses to overlook traditional bases of establishing […]
Navigating Sales Tax Complexities in Drop Shipments
Drop shipments are increasingly common in ecommerce and modern supply chains. In a typical drop shipment transaction, a wholesaler sells a product to a retailer but instructs the supplier/distributor to ship the product directly to the end customer of the retailer. Although the customer receives the product from the distributor, two separate transactions occur for sales tax purposes: A wholesale sale between the distributor […]
Who Can Apply for a Sales Tax Exemption?
Sales tax exemption certificates are a common compliance tool businesses use to avoid paying sales tax on qualifying purchases. While exemption certificates are commonly used, eligibility depends on state-specific rules, the type of exemption, and whether the purchaser is properly registered. General Rule In most states, businesses are generally required to be registered for sales tax before issuing an […]
Understanding Product Taxability: Why It Matters for Your Business
If your business sells goods or services, understanding product taxability is essential. It determines whether you need to collect sales tax, how much to charge, and where to remit it. At first glance, sales tax seems simple, some things are taxable, others are not. However, taxability rules vary significantly across states and industries, creating a […]
Sales and Income Tax Nexus for SaaS: Protecting Your Valuation
For fast growing software and SaaS companies, tax compliance has become a critical part of operational readiness. Since the 2018 Wayfair ruling, states can require remote software sellers to collect and remit taxes based solely on economic nexus, even without physical presence. This shift has created a major blind spot for SaaS founders, CFOs, and […]