Pennsylvania – Remote Sales Tax Needs To Be Reported

Now that it’s tax season, I’m sure everyone in Pennsylvania knows that they are to report and pay the sales tax on those taxable purchases made over the internet, toll-free numbers, mail order catalogs, etc., from out of state businesses Continue reading Pennsylvania – Remote Sales Tax Needs To Be Reported

Multi-State – What to Know About Marketplace Facilitator Sales Tax Proposals

The number of states looking to hold marketplace facilitators responsible for collecting and remitting sales tax on behalf of all marketplace sellers is steadily increasing. More than 20 states currently have marketplace facilitator measures under consideration, including the four most Continue reading Multi-State – What to Know About Marketplace Facilitator Sales Tax Proposals

US Supreme Court Grants Certiorari In “Kill Quill” Case – Big News…

SALT Report 2018-1 Today the US Supreme Court granted cert in South Dakota’s challenge (South Dakota v. Wayfair) to the longstanding Quill decision (1992). A lot of unanswered questions regarding the nature of nexus will be addressed and could unleash a Continue reading US Supreme Court Grants Certiorari In “Kill Quill” Case – Big News…

Louisiana – Notification Requirement Set To Begin July 1, 2017

SALT Report 3898 – House Bill 1121, which is set to begin July 1, 2017, applies to remote retailers with annual cumulative gross receipts in Louisiana that exceed $50,000. On June 17, 2016, legislation was signed by Louisiana Governor John Bel Edwards establishing notification and Continue reading Louisiana – Notification Requirement Set To Begin July 1, 2017

Colorado – Notification Requirement Set To Begin July 1, 2017

SALT Report 3896 – Notification enforcement for out of state retailers selling more than $100,000 a year to Colorado customers is set to begin July 1, 2017. In 2010, the General Assembly passed House Bill 10-1193 (Notification Rule) requiring out of state retailers Continue reading Colorado – Notification Requirement Set To Begin July 1, 2017

California – Used Car Dealer Records and Reporting Requirements

SALT Report 3790 – As a used car dealer selling, leasing, or using personal property in California, you are required to keep adequate records. In general, you must keep all required records to support your vehicle sales and the amount Continue reading California – Used Car Dealer Records and Reporting Requirements

Colorado – Injunction Regarding Reporting Requirements for Out-of-State Retailers Lifted

SALT Report 2900 – On August 20, 2013 the U.S. District Court of Appeals-10th Circuit ruled that a lower federal court overstepped its jurisdiction last year when it declared as unconstitutional, and issued a permanent injunction against, the enforcement of a Continue reading Colorado – Injunction Regarding Reporting Requirements for Out-of-State Retailers Lifted

Illinois – Credit Reporting Requirements Enacted

SALT Report 2886 – Illinois recently enacted legislation that imposes an annual reporting requirement on any Illinois taxpayer that receives corporate income tax credits, personal income tax credits, sales tax exemptions, or a property tax abatement under the Economic Development Continue reading Illinois – Credit Reporting Requirements Enacted

Texas – Calculating and Reporting Tax for Sellers Operating on the Cash Basis of Accounting

SALT Report 2460 – The Texas Comptroller issued guidance regarding how to calculate and report tax if your business operates on the cash basis of accounting. Generally, businesses that operate in this manner only record their transactions when money actually Continue reading Texas – Calculating and Reporting Tax for Sellers Operating on the Cash Basis of Accounting

Washington – Legislation to Streamline the Process of Collecting and Reporting Spirits Taxes

SALT Report 2452 – Washington Governor, Jay Inslee, signed legislation that requires the State’s Liquor Control Board and the Department of Revenue to make recommendations regarding the changes that would be necessary to: Streamline the collection of liquor taxes, fees, Continue reading Washington – Legislation to Streamline the Process of Collecting and Reporting Spirits Taxes