Multi-State- To What Extent Does Your State Rely on Sales Taxes?

Sales taxes are the second largest source of state and local tax revenue, accounting for 23.6 percent of total U.S. state and local tax collections in fiscal year 2017. While 45 states levy a statewide sales tax and 38 allow Continue reading Multi-State- To What Extent Does Your State Rely on Sales Taxes?

California – Taxpayer Was Not Entitled to Reductions in His Liability

A taxpayer in California was not entitled to any reductions in his personal liability because he failed to establish a basis to reduce the car dealership’s unpaid liabilities.  In this matter, the taxpayer argued that the amount of his responsible Continue reading California – Taxpayer Was Not Entitled to Reductions in His Liability

California – City To Use Coronavirus Relief Funds to Offset Pandemic-Related Tax Revenue Deficit

The city of San Diego will use federal and state COVID-19 relief funds to offset major budget cuts proposed last month to manage pandemic-related revenue shortfalls, San Diego Mayor Kevin Faulconer announced Tuesday. The city faces a budget deficit exceeding Continue reading California – City To Use Coronavirus Relief Funds to Offset Pandemic-Related Tax Revenue Deficit

Missouri – Supreme Court Ends Longstanding Practice of Applying Use Tax Definitions in Sales Tax Case

On March 17, 2020, the Missouri Supreme Court held that the use tax definition of “sale” cannot be applied to sales tax cases, turning more than two decades of precedent on its head. In DI Supply I, LLC v. Director Continue reading Missouri – Supreme Court Ends Longstanding Practice of Applying Use Tax Definitions in Sales Tax Case

Texas – Summer Should Show COVID-19 Sales Tax Hit April 27, 2020

Texarkana -Determining the full financial effect of the COVID-19 pandemic on county governments’ retail sales tax cash flow could remain a guessing game perhaps as far as into the summer. For both Miller and Bowie counties, retail sales tax is one Continue reading Texas – Summer Should Show COVID-19 Sales Tax Hit April 27, 2020

California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Last year on April 25, 2019, California passed Assembly Bill No. (AB) 147. AB 147 amended Revenue and Taxation Code (RTC) section 6203 to require retailers located outside of California (remote sellers, including foreign sellers located outside of the United Continue reading California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Oklahoma – April 2020 Sales and Use Tax News Release Actual and Estimated Numbers

The April distribution of sales tax collections by the Oklahoma Tax Commission primarily represents local tax receipts from February business.  Companies that remit more than $2,500 monthly in sales tax receipts are required to file and pay electronically.  The monies Continue reading Oklahoma – April 2020 Sales and Use Tax News Release Actual and Estimated Numbers

New York – AB 10321 Would Expand Sales Tax Imposition To Include Advertising Services

A.B. 10321 expands the New York’s sales and use tax imposition to include digital advertising services, mirroring a ncompanion a bill introduced in the Senate last week.  A.B. 10321 would expand state sales and use tax to digital advertising services, such as Continue reading New York – AB 10321 Would Expand Sales Tax Imposition To Include Advertising Services

Washington – Washington Department of Revenue Offers Free Business Taxes Webinar on April 30, 2020

April 16, 2020 – Business owners in Washington have many responsibilities, including knowing which taxes they must report. To help reach more businesses statewide, the Washington State Department of Revenue (Revenue) will host a free live webinar for new and small Continue reading Washington – Washington Department of Revenue Offers Free Business Taxes Webinar on April 30, 2020

Iowa – City of Des Moines Projects $18 Million Loss Because of COVID-19

The city of Des Moines estimates an $18 million loss of revenue for the next 60 days, and it’s all attributed to COVID-19. With the city at a stand still, it’s projected that there will be little revenue from sales Continue reading Iowa – City of Des Moines Projects $18 Million Loss Because of COVID-19