Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

June 21, 2019 – One year since Wayfair – Anniversary Update. On this one year anniversary of the landmark decision virtually all states have responded with their enforcement intentions. The tax imposition is now retroactive. A Wayfair Process Review is Continue reading Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

Multi-State – Georgia, Arizona Legislatures Consider Economic Nexus and Marketplace Facilitator Laws

A bill that would require online retailers and marketplace facilitators to collect and remit sales tax in Arizona was introduced in the state’s House of Representatives on Wednesday, February 13. Meanwhile, on Monday, March 4, the Georgia House of Representatives Continue reading Multi-State – Georgia, Arizona Legislatures Consider Economic Nexus and Marketplace Facilitator Laws

Quantum Sales Tax

United States – Memorial Day May 27, 2019

ARIZONA – ADOR Highlights Tax Compliance Requirements For Special Events In Arizona

Arizona is well known for its year-round events, including farmer’s markets, festivals, fairs, craft shows and rodeos. A staple of all of these occasions are numerous vendors that offer customers a wide variety of goods and services. The Arizona Department Continue reading ARIZONA – ADOR Highlights Tax Compliance Requirements For Special Events In Arizona

Arizona – State’s Messy Tax System Hampers Small Businesses Battling Online Retailers For Tax Fairness

PHOENIX – Arizona small business owners are fighting for sales tax equality with online retailers, similar to 39 other states trying to collect taxes on goods that consumers buy online. But experts said Arizona’s tax system complicates the situation. A bill Continue reading Arizona – State’s Messy Tax System Hampers Small Businesses Battling Online Retailers For Tax Fairness

Arizona – Arizona Is Already Taxing Some Online Services – With No Legal Authority To Do So

Opinion: Arizona’s tax policies must be transparent, clearly stated in the law and defensible. As of today, none of those are true. Peter Burns and Ted Ferris’ op-ed (“Senate Bill 1460 will make a mess of online sales in Arizona,” Continue reading Arizona – Arizona Is Already Taxing Some Online Services – With No Legal Authority To Do So

Multistate – Pike v. Bruce Church, Inc., 397 U.S. 137 (1970)

Annotation Primary Holding Even if a law does not discriminate on its face against interstate commerce, it is not permissible if the burdens greatly exceed the benefits to local commerce. Facts Bruce Church, Inc. was an agricultural company that operated Continue reading Multistate – Pike v. Bruce Church, Inc., 397 U.S. 137 (1970)

Arizona – Netflix Suing Arizona Over Tax

Media streaming giant Netflix is suing Arizona over a tax placed on its services. The question, according to the Arizona Capitol Times, revolves around the Arizona Department of Revenue’s decision to place a transaction privilege tax, better known as a sales Continue reading Arizona – Netflix Suing Arizona Over Tax

Arizona – Online Sales Tax Bill Introduced At Arizona Legislature

New legislation introduced at the Arizona Capitol Wednesday could change the state’s “unfair tax code” and make online retailers subject to Arizona sales tax. Currently, Arizona law only requires retailers with a physical presence in the state to pay sales Continue reading Arizona – Online Sales Tax Bill Introduced At Arizona Legislature