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”

Ohio – OH Changes to states’ sales, use tax laws will affect companies selling via the web

SMART BUSINESS ON-LINE By: SBN Staff | 1:22am EST March 1, 2017 The rise and proliferation of online commerce has increased the number and value of transactions with out-of-state retailers and in-state customers. A recent court decision has cleared the Continue reading Ohio – OH Changes to states’ sales, use tax laws will affect companies selling via the web

Kentucky – Use Tax Notification Requirement

SALT Report 3238 – Effective July 1, 2013, out of state retailers who expect more than $100,000 in gross annual sales to Kentucky residents, must notify customers that use tax is due.  The notification must be posted on the retailer’s Continue reading Kentucky – Use Tax Notification Requirement

Kentucky – Remote Seller Notice Requirement in Effect

SALT Report 3058 – The Kentucky Department of Revenue issued a reminder for out-of-state retailers who are not required to collect Kentucky sales and use tax. Under the provisions of KRS 139.450 out of state retailers who make more than Continue reading Kentucky – Remote Seller Notice Requirement in Effect