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E-Commerce Internet Taxation

Akerman LLP - SALT Insights

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,...more

McDermott Will & Emery

Vermont Bill Would Repeal Cloud Software Tax Exemption

McDermott Will & Emery on

On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more

Eversheds Sutherland (US) LLP

Tax on digital advertising introduced in Maryland Senate, hon

Maryland State Senators Miller and Ferguson have introduced legislation (Senate Bill 2) that would impose a new Digital Advertising Gross Revenues Tax for all taxable years beginning after December 31, 2020. If signed into...more

Eversheds Sutherland (US) LLP

Missouri bill would require payment processors to collect sales tax

The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors. House Bill 648 was introduced on January 23, 2019, was read in the...more

Hogan Lovells

A game changer? China enacts first e-commerce law

Hogan Lovells on

In stark contrast to the rapid development of e-commerce in China, it has taken nearly five years and no less than four drafts for China to finalise its first e-Commerce Law. The new law will enter into force on 1 January...more

Pullman & Comley, LLC

Connecticut Seeks a Part of the Wayfair Action

Pullman & Comley, LLC on

A bill passed in Connecticut’s 2018 legislative session seeks to expand the conditions under which certain out-of-state retailers must collect and remit Connecticut sales tax....more

Robins Kaplan LLP

Your Daily Dose of Financial News

Robins Kaplan LLP on

The SEC has opened a probe into Guggenheim Partners’ asset-management arm over an $85-million real-estate transaction and a series of other deals involving ABS Capital—including a loan to BCBG Max Azria just months before the...more

Eversheds Sutherland (US) LLP

The Grandpappy of All Extensions: Congress Permanently Extends the Internet Tax Freedom Act

On February 11, the United States Senate approved a permanent extension of the Internet Tax Freedom Act (ITFA) contained in the Conference Report accompanying H.R. 644, the “Trade Facilitation and Trade Enforcement Act of...more

Bennett Jones LLP

Tax Effective Use by Canadian Online Retailers of Bermuda Operations for International Expansion - 2011 Canada-Bermuda Tax...

Bennett Jones LLP on

E-tail Foreign Market Opportunity - The growth of online retail sales has globally outstripped the growth of all other retail channels, including during the last recession. For example, in England during 2012, it has...more

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