Multi-State – How Vulnerable Is Your State To Post-‘Wayfair’ Lawsuits?

In a post-Wayfair world, a state that disobeys the recommendations of U.S. Supreme Court Justice Anthony Kennedy could find itself in the crosshairs of future litigation, according to several state tax lawyers. A pivotal section of the groundbreaking U.S. Supreme Court’s Continue reading Multi-State – How Vulnerable Is Your State To Post-‘Wayfair’ Lawsuits?

Kentucky – State of Wayfair: Kentucky Easing Its Way Up to Facilitators

Kentucky is ready for round two. The state recently launched a letter campaign to notify sellers they need to begin collecting and remitting its 6 percent sales tax Oct. 1. Kentucky’s economic nexus law mirrors the South Dakota statute at Continue reading Kentucky – State of Wayfair: Kentucky Easing Its Way Up to Facilitators

Virginia – Steps Virginia Must Take To Tax Internet Sales

Conformity to recent federal income tax changes is not the only challenge (or opportunity, depending on your point of view) facing the 2019 Virginia General Assembly.  It may also be asked to amend Virginia’s sales and use tax rules, so Continue reading Virginia – Steps Virginia Must Take To Tax Internet Sales

Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000 100/200 4 ME 10/1/2017 200 Continue reading Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

Ohio – Revised Certificate of Compliance

SALT Report 3068 – The Ohio Department of Taxation revised the state’s Streamlined Sales and Use Tax certificate of compliance. Revisions to the certificate can be found in the “other direct mail” section.  Specifically, the state’s response as to whether Continue reading Ohio – Revised Certificate of Compliance

Utah – Updated Taxability Matrix

SALT Report 3068 – The Utah State Tax Commission updated the state’s Streamlined Sales and Use Tax taxability matrix to reflect that “kidney dialysis equipment, not for home use, with a prescription,” is taxable under the durable medical equipment section. Continue reading Utah – Updated Taxability Matrix

Ohio – SST Taxability Matrix Revised Again

SALT Report 3044 – The Ohio Department of Taxation submitted a revised version of their taxability matrix to the Streamlined Sales and Use Tax Governing Board. Changes to the matrix include the addition of statutory citations regarding the taxability of Continue reading Ohio – SST Taxability Matrix Revised Again

Ohio – SSUTA Response Letter Submitted to Governing Board

SALT Report 2968 – The Ohio Department of Taxation has submitted a letter that addresses concerns raised in the Streamlined Sales and Use Tax Governing Board’s Preliminary Report on 2013 Annual Recertification.  Ohio’s letter is in response to the Board’s Continue reading Ohio – SSUTA Response Letter Submitted to Governing Board

Missouri – Tax Cut Bill Veto Override Fails

SALT Report 2989 – The Missouri House of Representatives failed to override Governor Jay Nixon’s veto of House Bill 253. The Bill contained provisions that would have changed the laws regarding the streamlined sales and use tax agreement, the community Continue reading Missouri – Tax Cut Bill Veto Override Fails

North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

SALT Report 2958 – The North Dakota State Tax Commissioner revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance for the second time.  The updates reflect the following corrections. Taxability Matrix The section regarding medical Continue reading North Dakota – Revised SST Taxability Matrix and Certificate of Compliance