Louisiana – Enacts Economic Nexus Provisions No Later Than July 1, 2020

Effective Date: TBD with 30 days notice; effective date will be no later than July 1, 2020 – change to Registration within 30 days of meeting threshold or July 30, 2020 for those meeting threshold by June 30, 2020 with collection Continue reading Louisiana – Enacts Economic Nexus Provisions No Later Than July 1, 2020

Nevada – Economic shutdown wiped out sales tax gains in Nevada

The economic shutdown in March wiped out eight months of gains in taxable sales. Legislative Counsel Bureau economist Russ Guindon said taxable sales were up 6.1 percent — $481 million — from July 1 through February of this fiscal year. Continue reading Nevada – Economic shutdown wiped out sales tax gains in Nevada

MultiState – Audit Risks Emerge for DoorDash, Grubhub and Uber Eats

The boom in services delivering food to millions sheltering at home during the Covid-19 pandemic is prompting a closer look into whether they’re properly collecting and remitting state and local taxes.  Internet- and app-based platforms such as DoorDash, Grubhub, Postmates, Continue reading MultiState – Audit Risks Emerge for DoorDash, Grubhub and Uber Eats

Multi-State – Influx of E-Com Sales? Now’s the Time for 2021 Tax Planning

Consumer spending has shifted even more heavily from brick-and-mortar to e-commerce during the coronavirus pandemic. Many retailers are pivoting to e-commerce shops for the first time, and established online retailers are experiencing sizable growth. U.S. e-commerce jumped 49 percent in Continue reading Multi-State – Influx of E-Com Sales? Now’s the Time for 2021 Tax Planning

California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Last year on April 25, 2019, California passed Assembly Bill No. (AB) 147. AB 147 amended Revenue and Taxation Code (RTC) section 6203 to require retailers located outside of California (remote sellers, including foreign sellers located outside of the United Continue reading California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Multi-State – Federal and Selected State Tax Updates in Response to Coronavirus (COVID-19)

The following is a brief summary of recent tax related regulatory and legislative developments related to the COVID-19 pandemic, as of April 3, 2020. Federal and state guidance and guidelines are being modified constantly, and so any of the information Continue reading Multi-State – Federal and Selected State Tax Updates in Response to Coronavirus (COVID-19)

Arizona – Collected Extra $52M In Online Sales Tax In First 2 Months Of New Law

Arizonans are now paying more money to state and local governments for the items they’re buying online. The Department of Revenue reports it has collected an extra $51.5 million in the first two months a new law has been in Continue reading Arizona – Collected Extra $52M In Online Sales Tax In First 2 Months Of New Law

Multistate 2019 Sales Tax Systems Review

June 21, 2018, Wayfair v South Dakota was announced by the US Supreme Court overruling the longstanding Quill v North Dakota (1992). The broad sweeping implications of this ruling was felt by taxpayers, practitioners and tax collection agencies alike during Continue reading Multistate 2019 Sales Tax Systems Review

Multistate – SCOTUS Easing Path for Direct-to-Consumer Alcohol Shipping

Two Supreme Court cases have reshaped the way alcoholic beverages, particularly wine, can be marketed to consumers. And combined with the effects of the coronavirus pandemic, breweries and distilleries may also become more involved in direct-to-consumer sales. Granholm v. Heald, decided Continue reading Multistate – SCOTUS Easing Path for Direct-to-Consumer Alcohol Shipping

Florida – SB 126 Florida Wayfair Law Economic Nexus 100/200

Senate Bill 126 proposes a $100,000 or 200 sales count as their Economic Nexus threshold. The bill received a unanimous 5 to 0 vote in the committee on Commerce and Tourism. The bill now sits in the Committee on Finance Continue reading Florida – SB 126 Florida Wayfair Law Economic Nexus 100/200