Illinois-‘Discriminatory’ Sales Tax May Land in Hot Water

Illinois is cruising toward a legal challenge of its Wayfair-inspired laws after the state’s General Assembly finished a short and speedy legislative session without fixing the so-called “Associated Industries problem.” Illinois passed a law last spring making remote sellers subject Continue reading Illinois-‘Discriminatory’ Sales Tax May Land in Hot Water

Multi-State- States See Surge in Tax Collections From Online Sellers

Sales and use tax collections from e-commerce transactions have become the one silver lining running through the coronavirus cloud darkening state revenue coffers. The evidence is still anecdotal, but sources watching state revenue numbers told Bloomberg Tax collections from online Continue reading Multi-State- States See Surge in Tax Collections From Online Sellers

Missouri- Virus Fuels Urgency in Online Tax Debate

Online retailers didn’t need much of a push to continue grabbing a bigger share of market. They got it anyway when lockdowns and stay-at-home orders closed brick-and-mortar stores across the country. Now, local businesses are trying to recover and governments Continue reading Missouri- Virus Fuels Urgency in Online Tax Debate

Multi-State – How Most States Uncover Noncompliant Sellers More Than Auditors

It’s been more than 18 months since the Supreme Court of the United States overruled the physical presence rule in South Dakota v. Wayfair, Inc. States now have economic nexus: They can require a business with no physical presence in Continue reading Multi-State – How Most States Uncover Noncompliant Sellers More Than Auditors

Multi-State – The Wackiest Sales Tax News Of 2019

Some of the wackiest sales tax tales in 2019 centered on remote sales tax. States won the right to tax remote sales only recently, with the United States Supreme Court decision on South Dakota v. Wayfair, Inc. (June 21, 2018) Continue reading Multi-State – The Wackiest Sales Tax News Of 2019

MULTI STATE – The Wayfair Decision: What Manufacturers Need to Know About Sales Tax

Many businesses, including manufacturers, that buy or sell products across state lines are affected by the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair. In this decision, South Dakota’s “economic nexus” statute that requires certain out-of-state sellers to register Continue reading MULTI STATE – The Wayfair Decision: What Manufacturers Need to Know About Sales Tax

South Carolina – Out-Of-State Retailers Pay Almost $64 Million For Sales Tax

An estimated 3,800 out-of-state retailers have paid almost $64 million in sales taxes to South Carolina since the U.S. Supreme Court ruled they could be required to pay, the state Department of Revenue reported. A June 2018 high court ruling Continue reading South Carolina – Out-Of-State Retailers Pay Almost $64 Million For Sales Tax

Oklahoma – Tax Collection Requirements Change For Remote Sellers

What is a remote seller, and how did the U.S. Supreme Court decision in South Dakota v. Wayfair and recent Oklahoma legislation affect them? A remote seller is a seller that does not maintain a place of business in a Continue reading Oklahoma – Tax Collection Requirements Change For Remote Sellers

Multi-State – The Economic Case For Remote Sales Tax Uniformity

George Isaacson has been watching the results of South Dakota v. Wayfair play out for nearly two years, as states unfurl all kinds of economic nexus and marketplace facilitator policies. Isaacson, a lawyer, Bowdoin College professor, senior partner at Brann & Isaacson and Data Continue reading Multi-State – The Economic Case For Remote Sales Tax Uniformity

New York – State Sets Confusing, Retroactive Sales Tax Policy

If businesses in other states are unsure whether they need to register to collect New York State sales tax, the most recent information published by the New York State Department of Taxation and Finance leaves no room for doubt: “If you Continue reading New York – State Sets Confusing, Retroactive Sales Tax Policy