Multi-State – Concern Builds That Congress Could Act On Wayfair In Must-Pass Bill

State organizations are monitoring Congress out of concern that lawmakers might include language limiting the ability of states to implement South Dakota v. Wayfair Inc. in “must-pass” legislation in the last days of the year. Organizations on watch include the Multistate Tax Continue reading Multi-State – Concern Builds That Congress Could Act On Wayfair In Must-Pass Bill

Multi-State – Four More States Begin Online Sales Tax Enforcement Nov. 1

Four more states entered the remote-sales-tax-collection ring on Nov. 1. New Jersey, North Carolina, South Carolina, and South Dakota—the state behind the U.S. Supreme Court’s groundbreaking June 21 South Dakota v. Wayfair ruling—have begun enforcing requirements that remote sellers collect and remit Continue reading Multi-State – Four More States Begin Online Sales Tax Enforcement Nov. 1

Multi-State – State of Wayfair: Who Could Face Audits?

How have audits changed, post-Wayfair? The answer supplied by a snap survey of states is that states are more likely to audit the person or entity that is registering, collecting, and remitting taxes on remote sales under the various economic Continue reading Multi-State – State of Wayfair: Who Could Face Audits?

Multi-State – INSIGHT: The Sales Tax Implications Of Accepting Virtual Currency As Payment

I. Introduction This article is part two of a three-part series. It has been several months since part one, and the worldwide obsession with Bitcoin and other virtual currencies has not slowed down. In part one, we provided a factual Continue reading Multi-State – INSIGHT: The Sales Tax Implications Of Accepting Virtual Currency As Payment

Multi-State – Multistate Tax Commission Addresses Marketplace Sales and Use Tax Collection October 10, 2018

The next Marketplace Facilitator Work Group meeting will be on October 10, 2018 at 2:30 pm EDT (call in # 1-719-234-0214, passcode # 102826). Meetings of the Marketplace Facilitator Work Group will continue weekly thereafter at the 2:30 pm EDT Continue reading Multi-State – Multistate Tax Commission Addresses Marketplace Sales and Use Tax Collection October 10, 2018

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

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 – Wayfair Economic Nexus (ENexus) Enforcement Thresholds as of September 24, 2018

ENexus Thresholds As Of September 24, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds as of September 24, 2018

Multi-State – House Bill Will Attempt To Prohibit Retroactivity On Sales Tax Collection In the Wake Of Wayfair

House Resolution 6824, as introduced by Rep. Sensenbrenner and cosponsored by Rep. Eshoo, Rep. Duncan and Rep. Lofgren, aims to “prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for all other purposes.” The Continue reading Multi-State – House Bill Will Attempt To Prohibit Retroactivity On Sales Tax Collection In the Wake Of Wayfair