Florida – Amazon To Begin Collecting Use Tax On May 1, 2014

SALT Report 3339 – After announcing significant investment in Florida last year Amazon is ready to pull the trigger on sales and use tax collections beginning May 1, 2014.  The  Tampa Tribune reported the news on April 16, 2014 Amazon.com Continue reading Florida – Amazon To Begin Collecting Use Tax On May 1, 2014

Hawaii – Click-Through Nexus Bill Makes Progress

SALT Report 3299 – On March 4, 2014, the House of Representatives approved HB 1651, taking the bill one-step forward to becoming law. The bill will become effective July 1, 2030 if passed into law. HB 1651, requires “the collection Continue reading Hawaii – Click-Through Nexus Bill Makes Progress

Hawaii – Click-Through Legislation Introduced (HB 1651)

SALT Report 3229 – On January 17, 2014, Rep Isaac W. Choy introduced bill HB 1651.  The bill “requires the collection of use taxes by sellers of tangible personal property who enter into agreements under which a person in the Continue reading Hawaii – Click-Through Legislation Introduced (HB 1651)

North Carolina – Amazon to Begin Collecting Use Tax February 1, 2014

SALT Report 3223 – After a long battle with the North Carolina Department of Revenue beginning in 2010, Amazon has confirmed that it will invest in the state and begin collect tax on February 1, 2014.  With the addition of Continue reading North Carolina – Amazon to Begin Collecting Use Tax February 1, 2014

Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

SALT Report 3221–Senate Bill 269 introduced on January 13, 2014, and authored by Senator Broden, adds to the definition of a retail merchant engaged in business in Indiana to include arrangements with any person, other than a common carrier, to Continue reading Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

Tennessee – Click Through and Affiliate Nexus Bill Introduced (House Bill 1537)

SALT Report 3219 – This amendment, as introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent Continue reading Tennessee – Click Through and Affiliate Nexus Bill Introduced (House Bill 1537)

Michigan – Affiliate Nexus Bill Introduced (Amazon Law) SB 658 and SB 659

SALT Report 3166 – Michigan has introduced an affiliate, click through nexus, Amazon law for consideration. “Within this state directly or indirectly refers potential customers, whether by a link on an internet website, an in-person oral presentation, telemarketing, or by Continue reading Michigan – Affiliate Nexus Bill Introduced (Amazon Law) SB 658 and SB 659

Multistate –US Supreme Court Sales and Use Tax Conference (November 26, 2013)

SALT Report 3158 – On November 26, 2013 the Supreme Court of the United States (SCOTUS) will hold a conference regarding the Amazon/Overstock v. New York sales and use tax nexus cases.   Each company has submitted certiorari petitions, Amazon on Continue reading Multistate –US Supreme Court Sales and Use Tax Conference (November 26, 2013)

Multistate – Amazon US Supreme Court Petition for Writ of Certiorari (August 23, 2013)

SALT Report 3156 – On August 23, 2013, Amazon filed their Petition for Writ of Certiorari articulating the reasoning why they believe the US Supreme Court should hear their case.  The questions presented specifically reference New York Tax Law Section Continue reading Multistate – Amazon US Supreme Court Petition for Writ of Certiorari (August 23, 2013)

Bloomberg Article – US Supreme Court – Amazon/Overstock

Amazon Without Borders in States Seen Drawing High Court: Taxes By Erin McManus – Nov 1, 2013 Online merchants and brick-and-mortar retailers are watching to see if the Supreme Court steps in to erase a patchwork of state laws governing sales-tax collection from Web-based transactions. Continue reading Bloomberg Article – US Supreme Court – Amazon/Overstock