Louisiana – Wal-Mart Is Not a ‘Dealer’ Required to Collect Sales Tax

Wal-Mart succeeded in convincing the Louisiana Supreme Court that it was not a “dealer” obligated to collect sales tax on products sold by third-party retailers on its website. Robert Willens highlights the reasoning that led to Wal-Mart’s win on the Continue reading Louisiana – Wal-Mart Is Not a ‘Dealer’ Required to Collect Sales Tax

SOUTH CAROLINA – Amazon Owes South Carolina Sales Tax on ‘Merchant’ Sales

Amazon Services LLC owes South Carolina sales tax on third-party merchant products sold on its website, because the relationship between Amazon and the third-party merchants functioned as a consignment-type relationship regardless of an agreement that said it was not. The Continue reading SOUTH CAROLINA – Amazon Owes South Carolina Sales Tax on ‘Merchant’ Sales

MASSACHUSETTS – Mass. Will Collect Sales Taxes On Online Purchases

Online shoppers will start paying sales tax on more of their purchases. New rules go into effect Tuesday that require online retailers to collect Massachusetts’ 6.25% sales tax from customers. The new rules apply to online sellers and marketplaces — like Amazon or Continue reading MASSACHUSETTS – Mass. Will Collect Sales Taxes On Online Purchases

UTAH – Amazon Will Now Charge A Sales Tax When You Buy From A Third-Party Seller

Amazon is now automatically charging Utah customers sales tax if they buy from a third-party seller on the online retailer’s platform. Amazon has charged residents of the Beehive State both state and local sales tax on items purchased directly from Continue reading UTAH – Amazon Will Now Charge A Sales Tax When You Buy From A Third-Party Seller

Kansas – Pushes For Marketplaces To Collect Sales Tax For Third-Party Sellers

Marketplace facilitators may be responsible for collecting and remitting tax on third-party sales as early as October 1, 2020. Currently, marketplaces in Kansas aren’t responsible for tax on all sales made through their platform — just for the tax on their direct Continue reading Kansas – Pushes For Marketplaces To Collect Sales Tax For Third-Party Sellers

Georgia – Third-Party Sellers To Pay Sales Tax Under New Law April 1, 2020

Third-party sellers using online marketplaces such as Amazon, eBay and Airbnb will have to pay sales taxes to the state of Georgia under a bill the governor signed into law Thursday. State officials estimate that House Bill 276, which takes Continue reading Georgia – Third-Party Sellers To Pay Sales Tax Under New Law April 1, 2020

Multi-State – Amazon Steps Into Tax Collection With Service That Could Help States Collect Billions In Lost Revenue

CNBC by Eugene Kim November 15, 2017 Amazon is finally being forced to take a hands-on approach to tax collection. Next year the company will begin collecting sales tax for its third-party merchants in its home state of Washington, according to Continue reading Multi-State – Amazon Steps Into Tax Collection With Service That Could Help States Collect Billions In Lost Revenue

South Carolina – Amazon Faces A Tax Fight That Could Change How Online Sellers Do Business

CNBC – TECH by Eugene Kim August 15, 2017 President Trump has repeatedly attacked Amazon and its CEO Jeff Bezos for dodging financial obligations, tweeting as recently as June that the company avoids “paying internet taxes.” While the president’s claims have remained Continue reading South Carolina – Amazon Faces A Tax Fight That Could Change How Online Sellers Do Business

West Virginia – Revised Technical Advisory Rulings

SALT Report 2966 – The West Virginia State Tax Department issued a Technical Assistance Advisory that revises the determinations issued to a taxpayer in Technical Assistance Advisory 99-002 and Technical Assistance Advisory 2005-02.  These advisories addressed the sales and use Continue reading West Virginia – Revised Technical Advisory Rulings