Sales and use tax accounted for the largest net tax change at the state level in 2018, with an increase of $847.1 million, according to a recent report from the National Conference of State Legislatures. “States faced an abnormal set Continue reading Multi-State – Sales And Use Taxes Drove Biggest State Tax Shifts In 2018
All remote sellers having gross sales in excess of one hundred thousand dollars ($100,000) sourced to North Carolina or two hundred (200) or more separate transactions sourced to North Carolina in the previous or current calendar year (collectively “Threshold”) must Continue reading North Carolina – Remote Sellers Exceeding Thresholds Must Register To Collect And Remit Effective November 1, 2018
The Sales and Use Tax Division has created a new webpage containing guidance and resources for persons required to collect NC Sales and Use Tax on Remote Sales. Topics on the new webpage include: U.S. Supreme Court decision in South Continue reading North Carolina – New Sales And Use Tax Remote Sales Webpage
Squire Patton Boggs The Public Finance Tax Blog by Joes Swearingen March 19, 2018 In January, the Supreme Court granted a writ of certiorari in the case of South Dakota v. Wayfair (discussed here). Wayfair, which will be argued before the Court on April Continue reading Multi-State – Solicitor General Asserts That States Can Require Online Vendors To Collect And Remit Sales/Use Tax On Online Retail Sales
SALT Report 3928 – A study released in March 2017, by the National Conference of State Legislatures and the International Council of Shopping Centers, quantifies the uncollected state and local sales taxes resulting from electronic commerce. A subsequent study expands Continue reading Multi-State – Uncollected Sales And Use Tax From Remote Sales
Salt Report 3566 –According to new legislation proposed to the Washington Senate on January 23 2015, remote sellers with nexus in Washington will be obligated to collect retail sales tax as defined within the bill. Further Information: Senate Bill 5541
SALT Report 2733 – In the latest edition of Rhode Island tax News, the Department of Revenue discusses the sales and use tax provisions in the state’s fiscal year 2014 budget bill recently signed by Governor Lincoln Chafee. Included in Continue reading Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections
SALT Report 2526 – On May 6th, the U.S. Senate passed the Marketplace Fairness Act by a majority vote of 69 to 27 and soon the bill will be up for vote in the House of Representatives. If passed, the Continue reading Multi-State – Marketplace Fairness Act, What’s Next?