3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about United States sales tax, use tax, sales tax nexus, multi-state tax compliance, sales tax returns, exemption certificates, taxability of goods or services, economic nexus, or any request involving US state-level consumption taxes. Trigger on phrases like "sales tax", "use tax", "nexus", "Wayfair", "sales tax return", "exemption certificate", "resale certificate", "taxability", "sales tax rate", "marketplace facilitator", "Streamlined Sales Tax", "SST", or any request involving US state sales and use tax filing, classification, or compliance. This skill contains the complete US sales and use tax framework. ALWAYS read this skill before touching any US sales tax work.
Use this skill whenever asked about states with no sales tax, Alaska local sales tax, Delaware gross receipts tax, Montana resort tax, New Hampshire meals and rooms tax, Oregon Corporate Activity Tax, or tax obligations in AK, DE, MT, NH, or OR. Trigger on phrases like "no sales tax states", "Alaska sales tax", "Delaware gross receipts", "Montana resort tax", "New Hampshire meals tax", "Oregon CAT", "Oregon no sales tax", or any request involving tax compliance in states that do not impose a general statewide sales tax. ALWAYS load us-sales-tax first for federal context.
Tier 2 US federal-level reference skill providing the post-Wayfair economic-nexus threshold table for every US state plus DC and Puerto Rico. Covers sales/transaction thresholds, effective dates, lookback periods, marketplace facilitator laws, the SaaS-taxability list (HI/MA/NY/OH/PA/RI/SC/TN/TX/UT/WA/WV), the no-sales-tax NOMAD states (NH/OR/MT/AK/DE), Amazon FBA physical-presence nexus through inventory in 3PL warehouses, the difference between sales-tax and income-tax nexus, voluntary disclosure agreement (VDA) lookback limits, and home-rule states (CO/AL/LA/AK) requiring separate local registrations. Tax year 2025.