07 / RESOURCE LIBRARY

Learning resources

Twelve supplemental resources to support the lessons and your study-guide research.

Sources reviewed October 4, 2026. Agency pages can change. Confirm the jurisdiction, effective date, and facts before applying a rule. All links open in the same tab; save activity responses before leaving.

Federal business tax information

IRS: Business taxes

Compare income, employment, self-employment, and excise taxes. Use this to distinguish business taxes from checkout collection.

Wisconsin and state sales tax

Wisconsin Department of Revenue

Start here to locate current state publications and contact information.

Wisconsin DOR: Use tax

Read why a purchase without sales tax may still create a use-tax responsibility.

Streamlined Sales Tax

Explore multistate sales-tax administration and participating-state resources.

Nexus and remote sellers

Wisconsin DOR: Remote sellers

Review Wisconsin’s own nexus guidance, exceptions, and update context.

Streamlined Sales Tax: Remote seller state guidance

Compare the kinds of tests states use, then follow the relevant state agency link. The chart contains a dated summary notice; verify current details at the state source.

U.S. Supreme Court: South Dakota v. Wayfair

Find the case history and opinion for the 2018 decision. Focus on the physical-presence issue.

Marketplace sales

Wisconsin DOR: Marketplace providers and sellers

Examine how Wisconsin assigns collection responsibilities for facilitated sales.

Streamlined Sales Tax: Marketplace sellers

Explore seller questions and links to state-specific marketplace guidance.