State and local tax news brought to you by Zaldivar and Associates
SALT Report 3806 – The state of Oklahoma recently passed (May 17, 2016) House Bill 2531 known as the Retail Protection Act. The Act will require online retailers (with no physical presence) to either register and collect use tax OR Continue reading Oklahoma –Sales And Use Tax Notification Law Passed May 17, 2016 House Bill 2531
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)
SALT Report 3212 – Revocation of Special Notice 92(19). On December 19, 2013, the State of Connecticut revoked “Special Notice 92(19), Effect of Quill Corp. V. North Dakota on the Collection of Use Tax by Retailers Who Engage in Business Continue reading Connecticut – Quill Quelled
SALT Report 3184 – Big sales and use tax news today. After gathering on November 26, 2013 the US Supreme Court issued their definitive case load for the coming year today. Obamacare made the short list (Hobby Lobby). Amazon did Continue reading Multistate – US Supreme Court Rejects Amazon Case
SALT Report 3167 – Twenty years ago, next April 13, the United States Senate (103rd Congress), Committee on Small Business, with the Honorable Dale Bumpers as Chairman of the Committee, held hearings to address the growing issue of interstate use Continue reading Multistate – April 13, 1994: US Congressional Hearing on Interstate Use Tax Collection
SALT Report 3158 – On November 26, 2013 the Supreme Court of the United States (SCOTUS) will hold a conference regarding the Amazon/Overstock v. New York sales and use tax nexus cases. Each company has submitted certiorari petitions, Amazon on Continue reading Multistate –US Supreme Court Sales and Use Tax Conference (November 26, 2013)
SALT Report 3157 – On August 22, 2013, Overstock.com, Inc filed their Petition for Writ of Certiorari articulating the reasoning why they believe the US Supreme Court should hear their case. The questions presented specifically reference New York Tax Law Continue reading Multistate – Overstock US Supreme Court Petition for Writ of Certiorari (August 22, 2013)
SALT Report 3156 – On August 23, 2013, Amazon filed their Petition for Writ of Certiorari articulating the reasoning why they believe the US Supreme Court should hear their case. The questions presented specifically reference New York Tax Law Section Continue reading Multistate – Amazon US Supreme Court Petition for Writ of Certiorari (August 23, 2013)
Amazon Without Borders in States Seen Drawing High Court: Taxes By Erin McManus – Nov 1, 2013 Online merchants and brick-and-mortar retailers are watching to see if the Supreme Court steps in to erase a patchwork of state laws governing sales-tax collection from Web-based transactions. Continue reading Bloomberg Article – US Supreme Court – Amazon/Overstock