States shouldn’t use transaction counts as a criterion for determining whether remote sellers must register for sales tax obligations, an advisory group is telling the Streamlined Sales Tax Governing Board.
The organization—a body that administers an agreement among 24 states to simplify and promote consistency among sales tax codes—is to consider the recommendation Tuesday at its meeting in Rapid City, S.D. If the board adopts the proposal, it would add it to its “best practices,” which are guidelines for states but not required under the multistate agreement.
Since the US Supreme Court’s 2018 decision ...