State and local tax news brought to you by Zaldivar and Associates
While some jurisdictions are exploring standalone taxes on digital advertising, D.C. Council Chair Phil Mendelson (D) has a more down-to-earth proposal: why not just include advertising in the sales tax base? The obvious upside is that it doesn’t immediately raise any Continue reading District of Columbia – D.C. Proposal to Include Advertising in Sales Tax Won’t Work as Advertised
On March 17, 2020, the Council of the District of Columbia enacted the COVID-19 Response Emergency Amendment Act of 2020. The Act amended D.C. Code § 47-4221 by expanding the authority of the Office of Tax and Revenue to abate Continue reading District of Columbia – DC OTR Responds to CV19 Outbreak March 20, 2020 – Tax Notice 2020-02: Emergency Sales and Use Tax Relief
Sales and Use Taxes Soft Drinks: The sale of or charge for soft drinks are subject to 8 percent sales and use tax. Sales or charges for soft drinks sold for immediate consumption will remain subject to a 10 percent sales Continue reading DISTRICT OF COLUMBIA – Sales Tax Changes Soft Drinks, Diapers and Qualified High Tech Companies Take Effect October 1, 2019
The District of Columbia Council has passed legislation amending the sales and use tax treatment of digital goods sold or used in the District. As introduced, this bill requires that internet sales tax be collected from online retailers that meet certain Continue reading District of Columbia – Internet Sales Tax Emergency Amendment Act of 2018 Approved December 31, 2018
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
SALT Report 3941 – The Multistate Tax Commission’s Online Marketplace Seller Voluntary Disclosure Initiative will consider applications for voluntary disclosure meeting specific eligibility criteria received during the time period August 17, 2017 through October 17, 2017. There are six weeks Continue reading Multi-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017
SALT Report 3472 – Effective October 1, 2014, the District of Columbia’s 5.75% sales and use tax will apply to a list of additional services. Taxpayers providing qualifying services who are not currently registered, will need to register with the Office Continue reading District of Columbia – New Services To Become Taxable
SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended