State and local tax news brought to you by Zaldivar and Associates
Back in Lincoln, this week we had the final debate on LB 704. This bill will allow the State of Nebraska to collect sales tax from online internet sales. This really isn’t a new tax because the obligation in the Continue reading NEBRASKA – Internet Sales Tax Bill Levels Playing Field
You might not be ready to file taxes if you didn’t check those untaxed purchases you made last year – such as items purchased over the Internet. According to the Idaho State Tax Commission, when you purchase items on the Continue reading IDAHO – Check Use Tax On Internet Purchases Before Filing Taxes
Rule 129 simply ensures that all out-of-state retailers who make sales in Tennessee, above the $500,000 threshold, properly collect and remit state and local sales and use tax due under current law. Enabling it, the report states, would level the Continue reading TENNESSEE – Rule 129 Leveling The Playing Field
A U.S. Supreme Court decision last year allows states to collect sales taxes from online retailers, even if they don’t have a physical presence in the state. Now, Illinois cities and counties want in on that action, too. “We just Continue reading IllINOIS – Cities Want In On Tax Revenue From Online Sales
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
While most states have been busy retooling their sales tax on remote sellers to conform to the standards set forth by the Supreme Court in its Wayfair decision, the current activity is centered in the marketplace facilitator arena, with more Continue reading SOUTH DAKOTA – Turning Marketplace Facilitators Into Tax Collectors
Legislation that would require out-of-state online sellers to collect sales and use taxes from in-state purchasers and change the state’s corporate income tax code failed to clear the House Revenue and Taxation Committee on Thursday. In a voice vote with Continue reading ARKANSAS – House Committee Kills Bill To Collect Tax For Internet Sales
Standford Law Review Essay by Brian Galle March 2018 Brian Galle, in his essay, discusses the historical impact of Congress’ control of state taxation and why the Dormant Commerce Clause should stay in place regardless of whether SCOTUS strikes down Continue reading Multi-State – Kill Quill, Keep The Dormant Commerce Clause
SALT SAVVY by John Paek and Drew Hemmings February 23, 2018 Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v. Wayfair, Inc., Docket No. 17-494; Continue reading Multi-State – The Fate Of The Physical Presence Nexus Standard
Michigan began enforcing Wayfair Rule at $100,000 in sales or 200 sales after September 30, 2018. Go to their website for more info. Click their flag. http://report.saltcpa.com/2018/10/michigan-effective-after-september-30-2018-treasury-will-require-remote-sellers-with-enexus-to-pay-sales-tax/#.W7lNmMtlCdM