MULTI STATE – Marketplace Monday – Accepting Exemption Certificates

The shift in tax collection responsibility to marketplace facilitators raises questions on how to address exempt sales and related documentation requirements. States generally require sellers responsible for collecting sales and use tax to maintain that (i) sales or use tax Continue reading MULTI STATE – Marketplace Monday – Accepting Exemption Certificates

MULTI-STATE – 16 States Add Specific Laws Onto Marketplace Sales Tax

16 states have a special provision in their marketplace facilitator laws that put marketplaces on the hook for sales tax collection if the business provides the option to pay with virtual currency to customers, according to Bloomberg Tax data. Marketplace Continue reading MULTI-STATE – 16 States Add Specific Laws Onto Marketplace Sales Tax

MULTI STATE – Federal Online Sales Tax Bill: Online Sales Simplicity and Small Business Relief Act of 2019

This Act may be cited as the ‘‘Online Sales Simplicity and Small Business Relief Act of 2019’’. A State may not impose a sales tax collection duty on a remote seller for any sale that occurred prior to June 10 Continue reading MULTI STATE – Federal Online Sales Tax Bill: Online Sales Simplicity and Small Business Relief Act of 2019

ALASKA – Amazon Charges Online Sales Tax In Nome

Amazon has purchased a sales tax license from the City of Nome, in effect for the 2019 calendar year. As such, the Nome Code of Ordinances states the company can collect 5% sales tax on all goods being delivered to Continue reading ALASKA – Amazon Charges Online Sales Tax In Nome

CALIFORNIA – Monthly Educational Opportunities Sacramento

A Basic Sales And Use Tax Training course will be held at the CDTFA Sacramento office on the 14th of August, 2019. In order to attend you must register on the CDTFA website. REGISTER HERE: Seminar registration CDTFA.GOV

MAINE – MRS Announces Tax Payer Service Hours

As previously announced in the June Tax Alert, MRS is changing taxpayer telephone services beginning August 1, 2019, to better serve the needs of Maine taxpayers and tax professionals. Below is a summary of taxpayer services provided by MRS and Continue reading MAINE – MRS Announces Tax Payer Service Hours

MAINE – MRS Petition For Reconsideration Form Revised

MRS has revised its Petition for Reconsideration form which should be used when a taxpayer would like MRS to reconsider certain determinations with which the taxpayer disagrees. The revised form is available on the MRS website at www.maine.gov/revenue/forms (click on Continue reading MAINE – MRS Petition For Reconsideration Form Revised

MAINE – Notice Of Bureau Policy Change

“Business Equipment Tax Exemption Program” “Business Equipment Tax Reimbursement Program” MRS has implemented a policy change regarding eligibility of certain business equipment in the Business Equipment Tax Exemption (BETE) and the Business Equipment Tax Reimbursement (BETR) programs. Interior decoration, such Continue reading MAINE – Notice Of Bureau Policy Change

ALABAMA – Back To School Tax Free July 19, 2019 to July 21, 2019

From July 19th to the 21st shoppers can get various back to school items free of the state’s four percent sales or use tax. Everything from supplies, clothing, books, and computers apply. For More Information and full list of exempt Continue reading ALABAMA – Back To School Tax Free July 19, 2019 to July 21, 2019

MULTI STATE – Wayfair V.S. South Dakota Ruling Impacts remote Commerce Laws

More than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from state taxation. Recognizing the novel attributes of internet commerce, these Continue reading MULTI STATE – Wayfair V.S. South Dakota Ruling Impacts remote Commerce Laws