Florida – Click-Through Nexus Law Filed

SALT Report 1321 – A bill has been filed in the Florida Senate that includes sales and use tax click-through nexus and notification requirements. If enacted, the term “mail order sale” would be amended to include sales of tangible personal propert… Continue reading Florida – Click-Through Nexus Law Filed

Oklahoma – Direct Mail Sourcing Rule Amended

SALT Report 1320 – An Oklahoma rule governing the definition of direct mail has been amended to conform to the Streamlined Sales and Use Tax Agreement. The amendment provides updated definitions and guidance regarding “advertising and promotional … Continue reading Oklahoma – Direct Mail Sourcing Rule Amended

Illinois – Reciprocal Vehicle Tax Rate Chart

SALT Report 1319 – The Illinois Department of Revenue has issued a 2012 chart regarding a nonresident’s claim for an “out-of-state” buyer exemption from Illinois sales tax when they purchase a motor vehicle or trailer that will be titled in anothe… Continue reading Illinois – Reciprocal Vehicle Tax Rate Chart

Indiana – Click-Through and Affiliate Nexus Bill Filed

SALT Report 1318 – The Indiana Senate has introduced legislation regarding sales and use tax click-through and affiliate nexus provisions. If enacted, the bill would amend the definition of retail merchant engaged in business in Indiana. A retail … Continue reading Indiana – Click-Through and Affiliate Nexus Bill Filed