SALT Report 3212 – Revocation of Special Notice 92(19). On December 19, 2013, the State of Connecticut revoked “Special Notice 92(19), Effect of Quill Corp. V. North Dakota on the Collection of Use Tax by Retailers Who Engage in Business in Connecticut Only by Selling Items through Mail Order Catalogs with Delivery by Common Carriers. Special notice 92(19) is not available from the Connecticut Department of Revenue website.
Last year Amazon negotiated an arrangement with the state of Connecticut and began collecting tax in the jurisdiction (SR 3128). In November 2013 the United States Supreme Court denied certiorari in Amazon and Overstocks case versus New York (SR 3184). This revocation is a reflection of the changing nature of nexus and should be viewed as another marking point in the evolution of tax collection requirements across the United States.
Taxpayers who feel they may be affected by the revocation of special notice 92(19) may contact DRS during business hours at 1-860-297-5962.
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