Arkansas – Candy And Soft Drinks Removed From The Definition Of Food Beginning January 1, 2018

SALT Report 3905 – Similar to multiple other states, Arkansas Act 141 will be removing candy and soft drinks from  the definitions of “Food” and “Food Ingredients” beginning January 1, 2018. The full 6.5% State sales and use tax rate Continue reading Arkansas – Candy And Soft Drinks Removed From The Definition Of Food Beginning January 1, 2018

Colorado – Sales Tax Slice: Home Rule Headaches

Bloomberg BNA SALT TALK BLOG By Ariam Tsighe June 15, 2017 “As state legislative sessions wind down across the country, Colorado is ramping up efforts to institute order among its 69 home rule cities. Last week, its general assembly passed Continue reading Colorado – Sales Tax Slice: Home Rule Headaches

Vermont – Notification Requirement Set To Begin July 1, 2017

SALT Report 3900 – Notification enforcement for noncollecting vendors is set to begin July 1, 2017. House Bill 873 requires noncollecting vendors making sales into Vermont to notify Vermont purchasers that sales or use tax is due on nonexempt purchases made from Continue reading Vermont – Notification Requirement Set To Begin July 1, 2017

Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

SALT Report 3897 –  New nexus standards were issued by Massachusetts (Directive 17-1) on, April 3, 2017, which defines electronic signals as tangible personal property including cookies. This purpose of this Directive is to explain the application of the general Continue reading Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

Louisiana – Notification Requirement Set To Begin July 1, 2017

SALT Report 3898 – House Bill 1121, which is set to begin July 1, 2017, applies to remote retailers with annual cumulative gross receipts in Louisiana that exceed $50,000. On June 17, 2016, legislation was signed by Louisiana Governor John Bel Edwards establishing notification and Continue reading Louisiana – Notification Requirement Set To Begin July 1, 2017

Massachusetts – Online Sales Tax Moving Toward Lawsuit

June 6, 2017 Aaron Nicodemus Bloomberg BNA “A trade group that represents e-retailers like eBay Inc. and PayPal Inc. plans to sue Massachusetts to stop a plan to collect sales taxes from out-of-state online retailers. NetChoice, a trade group based Continue reading Massachusetts – Online Sales Tax Moving Toward Lawsuit

Colorado – Notification Requirement Set To Begin July 1, 2017

SALT Report 3896 – Notification enforcement for out of state retailers selling more than $100,000 a year to Colorado customers is set to begin July 1, 2017. In 2010, the General Assembly passed House Bill 10-1193 (Notification Rule) requiring out of state retailers Continue reading Colorado – Notification Requirement Set To Begin July 1, 2017

Missouri – State Senator Wallingford proposes bill to collect sales taxes on online purchases

“State Sen. Wayne Wallingford calls it a matter of fairness. Opponents call it a tax increase. The Cape Girardeau Republican introduced legislation to make it easier to collect sales taxes from online sellers who have no physical presence in Missouri. Continue reading Missouri – State Senator Wallingford proposes bill to collect sales taxes on online purchases

California – CA Tax Rate Drops in 2017: Sales and Use Tax Lowered on January 1st

“Yes, you read that headline correctly. A tax in California has actually been lowered. Effective Jan. 1, 2017, the sales and use tax rate dropped in the Golden State. The rate was lowered one quarter of 1 percent, from 7.50 Continue reading California – CA Tax Rate Drops in 2017: Sales and Use Tax Lowered on January 1st

Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1

Effective January 1, 2017, the Arizona Department of Revenue (ADOR) will become the single point of administration and collection of transaction privilege tax (TPT). The transition to centralized licensing, reporting and payment of state and city TPT to ADOR begins Continue reading Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1