Multistate – Twix is food, but Snickers is candy? Wayfair decision levels the sales tax playing field

www.kansascity.com BY D. SCOTT LINDSTROM July 02, 2018 08:30 PM “A few examples of the differing standards: ▪ New Jersey knitters pay sales tax on yarn purchased for art projects, but not on yarn earmarked for sweaters. ▪ Texas taxes sales of Continue reading Multistate – Twix is food, but Snickers is candy? Wayfair decision levels the sales tax playing field

California – Online sales tax ruling could bring ‘hundreds of millions of dollars’ to California

www.sacbee.com BY ADAM ASHTON AND CAITLIN CHEN July 02, 2018 12:01 AM “Last fall, more than 2,500 online retailers with out-of-state addresses received letters from California’s Department of Tax and Fee Administration informing them that they appeared to owe sales Continue reading California – Online sales tax ruling could bring ‘hundreds of millions of dollars’ to California

California – Wayfair Comments On CDTFA Website

ALERT! The State of California joined with 41 other states, two Territories and the District of Columbia in asking the Court to reject the physical presence test in support of today’s result. The department is currently reviewing the court’s opinion to determine Continue reading California – Wayfair Comments On CDTFA Website

Multistate – Complete Auto Four Prong Test (1977)

The four-pronged test from the SCOTUS ruling in 1977  (Complete Auto Transit, Inc. v. Brady) is the standing standard for commerce clause nexus now that Quill is gone. Accordingly, South Dakota’s law, or any like it, will be enforceable on remand Continue reading Multistate – Complete Auto Four Prong Test (1977)

Wyoming – Statement regarding the U.S. Supreme Court Ruling, in South Dakota v. Wayfair, Inc. ET AL.

Wyoming issued a statement regarding their pending plans to enforce remote seller collection obligations in the wake of Wayfair. Wyoming has an identical statute to South Dakota ($100,000 in sales or 200 transactions). WY Response to Wayfair – Noticeofcollectionauthority http://revenue.wyo.gov/ Continue reading Wyoming – Statement regarding the U.S. Supreme Court Ruling, in South Dakota v. Wayfair, Inc. ET AL.

Montana – Tester Introduces Bill To Protect Montana Businesses From Collecting Sales Taxes

U.S. Senator For Montana Jon Tester June 28, 2018 (U.S. Senate)—U.S. Senator Jon Tester is leading the charge against forcing small businesses to collect online sales taxes for other states. Tester introduced the Stop Taxing Our Potential (STOP) Act today to overturn Continue reading Montana – Tester Introduces Bill To Protect Montana Businesses From Collecting Sales Taxes

California – Soda Tax Ban Becomes Law, Industry Groups Yank California Ballot Measure Threatening Government Services

Capital Public Radio by Ben Adler June 28, 2018 California lawmakers and Gov. Jerry Brown have banned cities and counties from enacting new taxes on soda and sugary-drink products. They rushed through a bill on Thursday to meet the deadline Continue reading California – Soda Tax Ban Becomes Law, Industry Groups Yank California Ballot Measure Threatening Government Services

New York – What New Yorkers Should Know About The Supreme Court’s Sales-Tax Decision

New York Business Journal by Anthony Noto June 29, 2018 A recent Supreme Court decision is expected to shake the current sales tax structure of the country. The 5-4 vote in South Dakota v. Wayfair Inc. overturned a 1992 ruling that prevented states from Continue reading New York – What New Yorkers Should Know About The Supreme Court’s Sales-Tax Decision