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

Multistate – Direct Marketing v. Colorado Petition for Certiorari Filed

SALT Report 3289 – The Direct Marketing Association filed a Petition for Certiorari on February 25, 2014 requesting that the United States Supreme Court weigh in on the constitutional issues related to Colorado’s notification law. A response is due by Continue reading Multistate – Direct Marketing v. Colorado Petition for Certiorari Filed

Kentucky – Use Tax Notification Requirement

SALT Report 3238 – Effective July 1, 2013, out of state retailers who expect more than $100,000 in gross annual sales to Kentucky residents, must notify customers that use tax is due.  The notification must be posted on the retailer’s Continue reading Kentucky – Use Tax Notification Requirement

Colorado – Non-Collecting Retailer Reporting Requirements

SALT Report 3206 – Law HB 10-1193 “establishing reporting requirement for non-collecting retailers [is in effect].”  The law has “until recently been under an injunction prohibiting enforcement, [which means] the Department will not enforce any penalties for failure to comply Continue reading Colorado – Non-Collecting Retailer Reporting Requirements

Multistate – US Supreme Court Rejects Amazon Case

SALT Report 3184 – Big sales and use tax news today.  After gathering on November 26, 2013 the US Supreme Court issued their definitive case load for the coming year today.  Obamacare made the short list (Hobby Lobby).  Amazon did Continue reading Multistate – US Supreme Court Rejects Amazon Case

New York – Advisory Opinion TSB-A-13(39)S: Reports or Samples Delivered Out Of State Not Taxable

SALT Report 3150 – The New York Department of Taxation has issued an Advisory Opinion (TSB-A-13(39)S) in regards to whether a Taxpayer’s “performance of research and development services on behalf of its out-of-state parent, which result in reports or samples Continue reading New York – Advisory Opinion TSB-A-13(39)S: Reports or Samples Delivered Out Of State Not Taxable

Illinois – IL Supreme Court rules “Click-Through” Nexus Law Unconstitutional

SALT Report 3121 – In a ruling issued on 10/18/13, the Illinois Supreme Court agreed with a lower circuit court that the Illinois “Click-Through” nexus law, which was enacted in 2011 via Public Act 96-1544, is unconstitutional.  The plaintiff’s in Continue reading Illinois – IL Supreme Court rules “Click-Through” Nexus Law Unconstitutional