Vermont – Notification Requirement Set To Begin July 1, 2017

SALT Report 3900 – Notification enforcement for noncollecting vendors is set to begin July 1, 2017. House Bill 873 requires noncollecting vendors making sales into Vermont to notify Vermont purchasers that sales or use tax is due on nonexempt purchases made from Continue reading Vermont – Notification Requirement Set To Begin July 1, 2017

Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

SALT Report 3897 –  New nexus standards were issued by Massachusetts (Directive 17-1) on, April 3, 2017, which defines electronic signals as tangible personal property including cookies. This purpose of this Directive is to explain the application of the general Continue reading Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

Washington – New Nexus: Economic Nexus $267,000 Threshold And Click Thru Nexus

SALT Report 3791 – Last year in September the Washington State Department of Revenue passed legislation revising the nexus standard for Wholesale sales and establishing a “click thru nexus” threshold. In combination with the elevated penalties for non-filing and negligence Continue reading Washington – New Nexus: Economic Nexus $267,000 Threshold And Click Thru Nexus

Nevada – The Nevada Nexus Net Is Thrown A Little Wider With Approval of AB 380

Salt Report 3677 – On May 27, 2015 the Nevada Legislature signed Assembly Bill 380 into law.  AB 380 enacts nexus provisions based on previously enacted Colorado and New York laws.  Pursuant to the Legislative Counsel’s Digest in AB 380 Continue reading Nevada – The Nevada Nexus Net Is Thrown A Little Wider With Approval of AB 380

Washington – New Legislation Regarding E-Commerce Sales Tax

Salt Report 3566 –According to new legislation proposed to the Washington Senate on January 23 2015, remote sellers with nexus in Washington will be obligated to collect retail sales tax as defined within the bill. Further Information: Senate Bill 5541

South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

SALT Report 3487 – The South Carolina Department of Revenue has released a ruling which provides guidance on nexus.  Nexus is defined as a “sufficient connection between a person and a state, and a sufficient connection between an activiity, property, Continue reading South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

Colorado — Marketplace Fairness and Small Business Protection Act

SALT Report 3384 –Governor John Hickenlooper recently signed the Marketplace Fairness and Small Business Protection Act, which goes into effect July 1, 2014.  The bill would require any online retailer with nexus in Colorado to collect and remit sales tax Continue reading Colorado — Marketplace Fairness and Small Business Protection Act

Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

SALT Report 3267 – The state of Illinois has proposed emergency rules in order to respond to the recent ruling in Hartney Fuel Oil Company v. Hamer, 2013 IL 115130 (November 21, 2013) (SR 3220).  The rules address the issues Continue reading Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)

SALT Report 3266 – On November 26, 2013, Illinois released General Information Letter 13-0069 discussing the issue of nexus and use tax obligations.  Although the taxpayers specific question regarding location of servers, online retailing and services is not specifically answered Continue reading Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)