Multistate – H.R. 6824: Online Sales Simplicity and Small Business Relief Act of 2018

H.R. 6824 (Online Sales Simplicity and Small Business Relief Act of 2018) Has been referred to the House Judiciary Committee. This bill sets out to ban retroactive taxation of internet commerce with an imposition limitation on sales that occurred prior Continue reading Multistate – H.R. 6824: Online Sales Simplicity and Small Business Relief Act of 2018

New Jersey – State Division Of Taxation Postpones Deadlines for Hurricane Florence Victims

Taxpayers affected by Hurricane Florence now have until Jan. 31, 2019 to file their New Jersey tax returns or make payments on taxes that had an original or extended due date between Sept. 7, 2018 and Jan. 31, 2019. If Continue reading New Jersey – State Division Of Taxation Postpones Deadlines for Hurricane Florence Victims

Texas – Qualifying Exempt Organizations and Real Property Improvements: Understanding When Incorporated Materials Can Be Purchased Tax Free

This article will provide guidance on the exemption for incorporated materials used in performing real property improvements for a governmental entity or qualified religious, educational and public service nonprofit organization. Buying Incorporated Materials Certain incorporated materials can be purchased tax free when performing Continue reading Texas – Qualifying Exempt Organizations and Real Property Improvements: Understanding When Incorporated Materials Can Be Purchased Tax Free

Texas – Comptroller’s Office Releases A Four Part Series On Contractor’s And Related Services (Part 2)

September 2018 In this month’s issue, we continue our series that takes a close look at the sales tax treatment for specific contractors, repairmen and other service providers. Part 2 – Breaking Down Demolition Services Demolition involves tearing down buildings Continue reading Texas – Comptroller’s Office Releases A Four Part Series On Contractor’s And Related Services (Part 2)

Multistate – States Harvest Tax Revenue Along With Pumpkin Products

Even though fall may still be a few weeks away, it seems all things pumpkin are now available. Business Insider reported that Starbucks started selling their famed Pumpkin Spice Lattes on Aug. 28 this year. Additionally, most pumpkin patches and corn mazes Continue reading Multistate – States Harvest Tax Revenue Along With Pumpkin Products

Multistate – Minnesota/Wisconsin Sales And Use Tax Border Issues Classes

The Minnesota Department of Revenue offers Sales and Use Tax classes designed for business owners, bookkeepers, purchasing agents, and accountants who want knowledge of the law and how to meet their tax obligations. For companies that do business in both Minnesota Continue reading Multistate – Minnesota/Wisconsin Sales And Use Tax Border Issues Classes

Massachusetts – Internet Sales Tax

The Salem News – September 24, 2018 Salem Massachusetts Our view: Internet sales tax a done deal Leave it to Congress to befoul a hard-won moment of clarity and fairness for Massachusetts retailers. It was only a few months ago Continue reading Massachusetts – Internet Sales Tax

Mulitstate – Non-Streamlined States that are still pending Wayfair v. South Dakota

Enexus Status of Non-Streamlined States As of September 25, 2018 Ref No. State Sales Tax Status State Enforcement Date 1 Non-Streamline AZ Pending Legislature 2 Non-Streamline CA Pending 3 Non-Streamline DC No Information 4 Non-Streamline FL No Information 5 Non-Streamline Continue reading Mulitstate – Non-Streamlined States that are still pending Wayfair v. South Dakota

Multistate – Streamlined States that are still pending Wayfair v. South Dakota

ENexus Status of Streamlined States As of September 25, 2018 Ref No. State Sales Tax Status State Enforcement Date 1 Streamline AR Pending 2 Streamline KS Pending 3 Streamline WV Pending Legislature As of September 25, 2018, three streamlined states Continue reading Multistate – Streamlined States that are still pending Wayfair v. South Dakota

Illinois – Public Act 100-587 Enacts Nexus Standards, Effective October 1, 2018

The Illinois Department of Revenue’s FAQ page about IL Public Act 100-587 and “Wayfair” details answers to questions such as, “What is a remote seller,” “What activities should a remote seller examine to determine whether they have physical presence in Continue reading Illinois – Public Act 100-587 Enacts Nexus Standards, Effective October 1, 2018