State and local tax news brought to you by Zaldivar and Associates
June 21, 2018, Wayfair v South Dakota was announced by the US Supreme Court overruling the longstanding Quill v North Dakota (1992). The broad sweeping implications of this ruling was felt by taxpayers, practitioners and tax collection agencies alike during Continue reading Multistate 2019 Sales Tax Systems Review
ENexus Thresholds As Of February 21, 2019 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading ENexus Thresholds February 21, 2019
Beginning at 12:01 a.m. on Saturday August 4, 2018, and ending at 11:59 p.m. on Sunday August 5, 2018, the State of Arkansas will hold its sales tax holiday allowing shoppers the opportunity to purchase certain School Supplies, School Art Continue reading Arkansas – Sales Tax Holiday August 4, 2018 to August 5, 2018
Beginning October 1, 2018, Wisconsin will require remote sellers to collect and remit sales or use tax on sales of taxable products and services in Wisconsin. New standards for administering sales tax laws on remote sellers will be developed by Continue reading Wisconsin – Effective October 1 Wisconsin Will Require Remote Sellers To Collect Sales Tax
Waynesville Daily Guide by Zachary Wright July 16, 2018 The City of Richland will put the use tax measure on the ballot for voters in the city limits. On Aug. 7, 2018, residents of the city will be able to Continue reading Missouri – City Tax On The Ballot In Richland
“Amazon.com (NASDAQ:AMZN) was against an online sales tax before it was for it. Now that the Supreme Court has decided that states can require online retailers to collect sales taxes even if they don’t have a physical presence in their state, smaller internet-only Continue reading Multistate – Here’s Why Amazon.com Doesn’t Care About the Sales Tax Ruling
www.kansascity.com BY D. SCOTT LINDSTROM July 02, 2018 08:30 PM “A few examples of the differing standards: ▪ New Jersey knitters pay sales tax on yarn purchased for art projects, but not on yarn earmarked for sweaters. ▪ Texas taxes sales of Continue reading Multistate – Twix is food, but Snickers is candy? Wayfair decision levels the sales tax playing field
“Held: Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753, are overruled.” A lot of Continue reading Multistate – Wayfair v South Dakota Decided (Quill Overruled)
SALT Report 2018-4 The US Supreme Court will be hearing oral arguments one month from today on April 17, 2018. This case merits attention from all business and consumers as the force of this decision has the potential to open Continue reading Multistate -US Supreme Court To Hear South Dakota v. Wayfair
www.washingtontimes.com By David Sherfinski – The Washington Times – Tuesday, January 30, 2018 “Treasury Secretary Steven Mnuchin signaled Tuesday that President Trump is open to an across-the-board internet sales tax — an issue that has bedeviled lawmakers for years and one that’s Continue reading Mnuchin: Trump open to national internet sales tax