The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more
The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more
Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more
On June 16, 2016, the Tennessee Department of Revenue (DOR) submitted a new sales and use tax regulation for publication titled “Out-of-State Dealers” that would administratively create an economic nexus threshold. While the...more
Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more