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)

Maine – Governor Signs Bill to Close Sales Tax Loophole

SALT Report 2587 – On June 5th, 2013, the Governor of Maine signed into law LD 346, a Bill that will require residents to pay sales tax on all taxable internet purchases, including those purchased from out of state retailers. Continue reading Maine – Governor Signs Bill to Close Sales Tax Loophole

California – Consumers Owe Use Tax on Online Purchases

SALT Report 1715 – The California State Board of Equalization issued a use tax reminder for consumers and retailers. Effective September 15, 2012 out-of-state retailer’s with substantial nexus in California will be required to register with the St… Continue reading California – Consumers Owe Use Tax on Online Purchases

Missouri – Items Sold by an Online Consignment Auction House

SALT Report 1386 – The Missouri Department of Revenue ruled that an online consignment company that sells items through its website are taxable. The items for sale are stored at the company’s place of business or in a storage facility located in M… Continue reading Missouri – Items Sold by an Online Consignment Auction House

Michigan – Department of Treasury Reminds Residents of Use Tax Liability

SALT Report 1289 – The Michigan Department of Treasury issued a release reminding residents that use tax may be owed on online purchases made from out-of-state retailers, such as e-commerce retailers, TV home-shopping networks, and catalog retaile… Continue reading Michigan – Department of Treasury Reminds Residents of Use Tax Liability