California – State To Consider Deleting Annotation Regarding Delivery By Out-Of-State Retailer

A 1957 California Annotation is being considered for deletion because it is “out dated and no longer accurate.” The ruling (220.0060 attached) addressed the term “engaged in business in this state.” The annotation reads, “Due to the uncertainties, we would Continue reading California – State To Consider Deleting Annotation Regarding Delivery By Out-Of-State Retailer

California – Small Retailers Who Sold Through Amazon Are Facing A Tax Time Bomb

Online sales have taken over a growing percentage of the U.S. retail market, accounting for about $1 out of every $7 spent by consumers. But through much of that rise, online sellers had an unfair advantage over brick-and-mortar retailers: They Continue reading California – Small Retailers Who Sold Through Amazon Are Facing A Tax Time Bomb

California – Special Notice – New Use Tax Collection Requirements for Out-of-State Retailers Based on Sales into California Effective April 1, 2019

Beginning April 1, 2019, a retailer located outside of California is required to collect use tax if, during the preceding or current calendar year: The retailer’s sales into California exceed $100,000, or The retailer made sales into California in two Continue reading California – Special Notice – New Use Tax Collection Requirements for Out-of-State Retailers Based on Sales into California Effective April 1, 2019

California – California Moves To Raise Sales Tax Collections From Out-Of-State Retailers

Shoppers looking for a bargain by skipping California sales tax will soon close a loophole that let them buy goods from out-of-state online retailers without immediately paying local taxes. That deal ends on April 1 for thousands of out-of-state online retailers Continue reading California – California Moves To Raise Sales Tax Collections From Out-Of-State Retailers

Colorado – Department Of Revenue Hosting Free Sales Tax Webinars In November

Colorado Department of Revenue/Taxation Division is hosting a series of Webinars and classes during the month of November.  Webinar topics include: Colorado out-of-state Retailers and Colorado in-state Retailers. Classes for businesses with a Colorado sales tax and/or use tax account are Continue reading Colorado – Department Of Revenue Hosting Free Sales Tax Webinars In November

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