Rhode Island – State of Wayfair: More on Rhode Island Retroactivity

Still going retro, Rhode Island? Yes, Paul Grimaldi, spokesman for the state’s Department of Revenue, told Bloomberg Tax Sept. 5. What that means is that the state still intends to enforce an effective date of Aug. 17, 2017, for its Continue reading Rhode Island – State of Wayfair: More on Rhode Island Retroactivity

North Carolina – Directive TA-18-1 Timely Mailing Of Returns, Documents, Or Payments

Tax Administration has published Directive TA-18-1 Timely Mailing of Returns, Documents, or Payments 8-24-2018.  The Directive is to provide guidance as to when a mailed North Carolina tax return or other document is timely filed or tax timely paid. “For Continue reading North Carolina – Directive TA-18-1 Timely Mailing Of Returns, Documents, Or Payments

North Carolina – New Sales And Use Tax Remote Sales Webpage

The Sales and Use Tax Division has created a new webpage containing guidance and resources for persons required to collect NC Sales and Use Tax on Remote Sales. Topics on the new webpage include: U.S. Supreme Court decision in South Continue reading North Carolina – New Sales And Use Tax Remote Sales Webpage

Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

North Carolina – Madison County Voters To Decide On Quarter-Cent Sales Tax Increase

“A for-or-against question gauging public support for a local sales tax hike from 6.75 to 7 percent will appear on the ballot this fall.” “Currently, 38 North Carolina counties – including Buncombe and Haywood counties – have already enacted the Continue reading North Carolina – Madison County Voters To Decide On Quarter-Cent Sales Tax Increase

North Carolina – North Carolina Response to South Dakota V. Wayfair Enforced 11/1/2018

Large online retailers will have to start paying sales tax to North Carolina even if they aren’t located here, Gov. Roy Cooper’s administration announced Wednesday. North Carolina – South Dakota v. Wayfair Response

North Carolina – Economic Nexus (ENexus) – Threshold 200 Or $100,000 Enforcing 11/1/2018

The North Carolina Department of Revenue issued a directive on August 7, 2018 requiring certain sellers not physically located in North Carolina to collect and remit sales tax on sales sourced to North Carolina. Effective November 1, 2018. The directive comes Continue reading North Carolina – Economic Nexus (ENexus) – Threshold 200 Or $100,000 Enforcing 11/1/2018

North Carolina – Notice: Additional .25% Local Sales And Use Tax

Effective October 1, 2018, Clay, Gaston, Jones, Lincoln, Pasquotank, Rockingham, and Rutherford Counties adopted resolutions to levy an additional 0.25% local sales and use tax. For More Information: Notice – July 24, 2018 NC – Notice-Additional .25 Local Sales And Continue reading North Carolina – Notice: Additional .25% Local Sales And Use Tax

North Carolina – Sales And Use Tax Division Issues Form E-505 (9-17)

SALT Report 3944 – The Sales and Use Tax Division has issued Form E-505 (9-17). Form E-505 (9-17) provides an overview of sales and use tax and privilege tax changes primarily enacted by the 2017 NC General Assembly. The annual Tax Continue reading North Carolina – Sales And Use Tax Division Issues Form E-505 (9-17)