Connecticut – State To Mimic Massachusetts’ Digital “Cookie” Tax Rule

Bloomberg BNA by Aaron Nicodemus November 17, 2017 Connecticut will pursue a “cookie” nexus regime requiring out-of-state internet vendors to collect state sales and use tax in early 2018—similar to a first-of-its-kind regulation already in place in neighboring Massachusetts. Kevin Continue reading Connecticut – State To Mimic Massachusetts’ Digital “Cookie” Tax Rule

Ohio – Software Nexus Standards Established

SALT Report 3946 – The Ohio Department of Taxation has issued Information Release ST 2017-02 (Sales and Use Tax: Software Nexus and Network Nexus)  and revised Information Release ST 2001-01 (Sales and Use Tax: Use Tax Nexus Standards). Please check Continue reading Ohio – Software Nexus Standards Established

Multi-State – MTC Nexus Committee Extends The Application Deadline to November 1, 2017

SALT Report 3945 – At it’s October 11, 2017 meeting, The Multistate Tax Commission extended it’s National Nexus Program to November 1, 2017. Please see the links below for information regarding this program. For More Information: Multistate Tax Commission SALT Continue reading Multi-State – MTC Nexus Committee Extends The Application Deadline to November 1, 2017

Multi-State – States Eye Amnesty For Amazon Sellers

Accounting Today by Roger Russell August 8, 2017 With states looking to expand their sales tax reach to include remote sellers, accountants and tax professionals should advise any clients who engage in “marketplace sales” through Amazon or other online marketplaces Continue reading Multi-State – States Eye Amnesty For Amazon Sellers

Massachusetts – Massachusetts Internet Cookie Directive Has Crumbled

Bloomberg BNA Salt Talk Blog by Stephanie E. Cangialosi July 6, 2017 On April 3, 2017, the Massachusetts Department of Revenue issued Directive 17-1, detailing circumstances in which an online-retailer located outside of Massachusetts and making sales within the Commonwealth may Continue reading Massachusetts – Massachusetts Internet Cookie Directive Has Crumbled

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