Multi-State – The Ultimate Guide to States With Laws Requiring Collection Of Internet Sales Tax

As of June 21, 2018, the United States Supreme Court changed the laws regarding the collection of sales tax by internet sellers. The Supreme Court ruling in South Dakota v. Wayfair Inc., established that individual states can require ecommerce retailers to collect Continue reading Multi-State – The Ultimate Guide to States With Laws Requiring Collection Of Internet Sales Tax

North Dakota – Internet Access Charges Exempt From Sales Tax Beginning July 1, 2017

SALT Report 3904 – Beginning July 1, 2017, all charges for Internet access will be exempt from sales and use taxes in the state of North Dakota. North Dakota has been one of the few remaining states allowed to tax Continue reading North Dakota – Internet Access Charges Exempt From Sales Tax Beginning July 1, 2017

Multistate – Internet Tax Freedom Act (ITFA) Set To Expire Today (October 1, 2015)

SALT Report 3722 – The ITFA was first passed in 1998 and has been extended and revised along the way. The ITFA prohibits states from subjecting internet access charges to tax and is set to expire on October 1, 2015. Continue reading Multistate – Internet Tax Freedom Act (ITFA) Set To Expire Today (October 1, 2015)

Texas – Sales Tax Refund Deadline Extended From March 30, 2015 to April 30 2015

Salt Report 3582 –   The Texas Comptroller allows providers of cable television, internet access or telecommunications services to claim a refund of 6.25% Texas sales and use tax on qualifying purchases.  The refund deadline for the calendar year 2014 Continue reading Texas – Sales Tax Refund Deadline Extended From March 30, 2015 to April 30 2015

California – Online Fax Service Did Not Qualify as Exempt Internet Access

SALT Report 2907 – A California Appeals Court ruled that a Taxpayer’s provision of online fax services, virtual phone systems, hosted email, email marketing, online backup, and bundled suites of services was not entitled to a refund of the California Continue reading California – Online Fax Service Did Not Qualify as Exempt Internet Access

Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

SALT Report 2790 – Recently enacted legislation in Texas provides a sales and use tax refund for property used to provide cable television service, Internet access service, or telecommunications services, effective September 1, 2013. Under the provisions of House Bill Continue reading Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

South Dakota – Revised Internet Access and Related Services Publication

SALT Report 2788 – The South Dakota Department of Revenue updated its publication regarding the application of sales and use tax to Internet access and Internet-related services.  The publication reflects recent changes to the law that were effective July 1, Continue reading South Dakota – Revised Internet Access and Related Services Publication

Wisconsin – Internet Access Services are Taxable

SALT Report 1911 – The Wisconsin Department of Revenue issued guidance regarding the taxability of sales of Internet access services to customers whose place of primary use is in Wisconsin. Place of primary use means the street address where the c… Continue reading Wisconsin – Internet Access Services are Taxable