Michigan – Affiliate Nexus Bill Introduced (Amazon Law) SB 658 and SB 659

SALT Report 3166 – Michigan has introduced an affiliate, click through nexus, Amazon law for consideration. “Within this state directly or indirectly refers potential customers, whether by a link on an internet website, an in-person oral presentation, telemarketing, or by Continue reading Michigan – Affiliate Nexus Bill Introduced (Amazon Law) SB 658 and SB 659

New York – Religious ministerial services are not taxable in New York – TSB-A-13(40)S

SALT Report 3165 – The petitioner (an ordained minister) was collecting money for the following:  conducting religious services, offering sermons on topical public speaking, performing weddings, blessings, funerals and spiritual counseling.  Because ministerial services are not specifically listed in the Continue reading New York – Religious ministerial services are not taxable in New York – TSB-A-13(40)S

North Dakota – New Tax Commissioner, Ryan Rauschenberger, Appointed

SALT Report 3164 – ND Gov. Jack Dalrymple has appointed certified public accountant Ryan Rauschenberger to the office of North Dakota Tax Commissioner.  The current Tax Commissioner, Cory Fong, announced last month his intention to leave the post by the Continue reading North Dakota – New Tax Commissioner, Ryan Rauschenberger, Appointed

South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

SALT Report 3163 – According to the South Dakota Department of Revenue “Beginning January 1, 2014, if you file and pay your sales tax return electronically and on time, you will receive a collection allowance.  The filing allowance will be Continue reading South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

Multistate – US Supreme Court, New York State Dept of Taxation Brief in Opposition (October 2013)

SALT Report 3162 – In response to Amazon and Overstock petitions for writ of certiorari the New York Department of Taxation has filed its Brief in Opposition detailing the reasons why the Department believes the petitions should be denied. Quotes Continue reading Multistate – US Supreme Court, New York State Dept of Taxation Brief in Opposition (October 2013)