Multi-State – eBay Cites Federal Move On Sales Tax Issue

eBay said Friday it was working to comply with new sales tax laws popping up around the country. Although it said Congress was working on a bill, eBay was not hopeful of passage of federal legislation. eBay cited one Congessional Continue reading Multi-State – eBay Cites Federal Move On Sales Tax Issue

Multi-State – Wayfair v. South Dakota: How Amazon Played Both Sides

In the late 90s, Amazon began expanding its offerings beyond books, quickly embracing the Internet and leveraging technology to boost sales and exploit dated tax laws. Thanks to the proliferation of the Web and a rise in the popularity of Continue reading Multi-State – Wayfair v. South Dakota: How Amazon Played Both Sides

Multi-State – States Renew Push for Taxes On Sugary Drinks

Nearly three decades after a U.S. state last imposed a special tax on sugary drinks, Connecticut’s governor is pushing for one to help close a budget deficit — and bracing for a fight. Taxes on soda and other sugar-loaded drinks Continue reading Multi-State – States Renew Push for Taxes On Sugary Drinks

Multi-State – Kill Quill, Keep The Dormant Commerce Clause

Standford Law Review Essay by Brian Galle March 2018 Brian Galle, in his essay, discusses the historical impact of Congress’ control of state taxation and why the Dormant Commerce Clause should stay in place regardless of whether SCOTUS strikes down Continue reading Multi-State – Kill Quill, Keep The Dormant Commerce Clause

Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

Total Food Service by Lance E. Rothenberg, ESQ., LL.M February 27, 2018 Restaurateurs looking to buy a restaurant, or the business assets of a closing or for-sale restaurant, must take care not to inadvertently also purchase the former owner’s pre-existing Continue reading Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

Multi-State – The Fate Of The Physical Presence Nexus Standard

SALT SAVVY by John Paek and Drew Hemmings February 23, 2018 Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v. Wayfair, Inc., Docket No. 17-494; Continue reading Multi-State – The Fate Of The Physical Presence Nexus Standard

Multi-State – What’s New With State Licensing and Registration After Wayfair

Because the Supreme Court transformed a long-established sales tax law in the Wayfair Inc. ruling, it means states can enforce sales tax collection from remote sellers as well as from in-state businesses. Prior to the ruling, states were largely limited to taxing Continue reading Multi-State – What’s New With State Licensing and Registration After Wayfair

Washington – State’s Taxes Make It The Worst State To Be Poor. See How It Compares To Others

Poor people in Washington have the worst tax burden in America, according to a new online survey. Financial services website WalletHub conducted a survey of all 50 states, plus Washington, D.C., to determine which states were the best, and which Continue reading Washington – State’s Taxes Make It The Worst State To Be Poor. See How It Compares To Others

Multistate – Pike v. Bruce Church, Inc., 397 U.S. 137 (1970)

Annotation Primary Holding Even if a law does not discriminate on its face against interstate commerce, it is not permissible if the burdens greatly exceed the benefits to local commerce. Facts Bruce Church, Inc. was an agricultural company that operated Continue reading Multistate – Pike v. Bruce Church, Inc., 397 U.S. 137 (1970)

Multi-State – Tampons: That Bloody Sales Tax

In 35 U.S. states, women have to pay sales tax for menstrual hygiene products. That extra cost adds up over time and it especially affects low-income women. Some people believe those taxes are unfair to women, and some states have eliminated them. Research based Continue reading Multi-State – Tampons: That Bloody Sales Tax