News & Analysis as of

Economic Presence Nexus

2017 Tennessee Tax Legislative Highlights - State & Local Tax Alert: Tennessee Edition

In addition to Tennessee’s passage of the IMPROVE Act (Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy) also known as the “2017 Tax Cut Act,” 2017 Tenn. Pub. Acts 181, featured in our State and...more

BREAKING NEWS: US Supreme Court Denies Cert in Direct Marketing Association v. Brohl

by McDermott Will & Emery on

On December 12, 2016 the US Supreme Court announced that it denied certiorari in Direct Marketing Association v. Brohl, which was on appeal from the US Court of Appeals for the Tenth Circuit. The denied petitions were filed...more

Alabama Department of Revenue Submits Response in Economic Nexus Test Case

The Alabama Department of Revenue (ADOR) quietly filed its Answer in the ongoing challenge by Newegg, Inc. to the so-called economic nexus threshold set forth in ADOR Rule 810-6-2.90.03 for certain out-of-state retailers. In...more

Breaking News: Tennessee Submits Proposed Economic Nexus Regulation for Publication

by McDermott Will & Emery on

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

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

by McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

U.S. States Expand Efforts to Collect Taxes from Out-of-State Businesses

by Hodgson Russ LLP on

Twenty-four years ago, the U.S. Supreme Court announced in Quill v. North Dakota, 504 U.S. 298 (1992), that in order for a U.S. state to require an out-of-state business to collect and remit sales and use taxes on its sales...more

South Dakota: The Next Frontier of Sales Tax Nexus

by Reed Smith on

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

Quill Part Deux: North Dakota Lost the Nexus Battle. Will South Dakota Win the War?

On March 22nd, South Dakota Governor Daugaard signed into law Senate Bill 106 (S.B. 106), the passage of which may be the ultimate vehicle to challenge Quill at the U.S. Supreme Court. With landslide support in the South...more

Use State Voluntary Disclosure When Complying with Expanded Nexus

Over the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are: - Economic Nexus: Income Taxes - Click-Through or Agency Nexus: Sales Taxes -...more

Financial Statement Countdown for Remote Sellers Selling into Alabama

by McDermott Will & Emery on

Remote sellers making sales into Alabama have until January 1, 2016, to begin collecting sales tax regardless of their physical presence in the state or consider whether there is any impact on financial statement issues as a...more

NYS Tax Department Revised Sales Tax Publication Answers Some Questions but Not Others

by McDermott Will & Emery on

The New York State Department of Taxation and Finance (Department) has just revised its Guide to Sales Tax in New York State, Publication 750. The Guide will be particularly useful for companies that are just starting to...more

New Jersey Appellate Court Issues Throwout Ruling

by Reed Smith on

In a decision issued this morning, a New Jersey appellate court ruled that the throwout rule does not apply to intangible holding companies. New Jersey courts have not been kind to the throwout rule. When it was first adopted...more

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

by McNees Wallace & Nurick LLC on

If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

Spotlight On Alabama: A Busy Tax Year in Review

by Baker Donelson on

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

Economic Presence Standard for Income Tax Nexus

by McDermott Will & Emery on

In a question of first impression for Illinois, on May 12, 2015, Judge Schmidt of the Circuit Court of Sangamon County granted a summary judgment for the Illinois Department of Revenue, holding that the proper test for...more

MoFo New York Tax Insights - Volume 6, Issue 10

by Morrison & Foerster LLP on

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

New York State Tax Department Releases Draft Corporate Tax Nexus Regulations for Comment

by Morrison & Foerster LLP on

On September 2, 2015, the New York State Department of Taxation and Finance released draft amendments to the Article 9-A corporate franchise tax regulations to address significant changes relating to statutory nexus under...more

Be Aware: Washington DOR Forming Unit to Enforce New B&O Tax on Out-of-State Wholesalers

by Lane Powell PC on

New Washington legislation expands the state’s B&O tax to wholesalers and imposes a click-through nexus provision for online retailers. As a result, the Department of Revenue is forming a tax discovery unit to enforce the new...more

A Year’s Review of Massachusetts Tax Cases

by McDermott Will & Emery on

Allied Domecq Spirits & Wines USA, Inc. v. Comm’r of Revenue, 85 Mass. App. Ct. 1125 (2014) - In a unique case, the Massachusetts Appeals Court affirmed a ruling of the Appellate Tax Board (ATB) that two corporations...more

Inside the New York Budget Bill: Economic Nexus

by McDermott Will & Emery on

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the “Budget Bill”) containing several significant “technical corrections” to...more

Division Avoids Another Throwout Defeat, But Puts Economic Nexus at Risk

by Reed Smith on

Earlier this week, the New Jersey Tax Court released a letter opinion in Whirlpool Properties Inc. v. Director, its latest decision involving throwout. The Division of Taxation had argued that there were unresolved factual...more

State + Local Tax Insights -- Fall 2013

by Morrison & Foerster LLP on

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

Spotlight on Tennessee: Did the Department of Revenue Just Announce Plans to Assert Economic Presence Nexus?

by Baker Donelson on

If polled, most practitioners and commentators would likely contend that the State of Tennessee requires an out-of-state company (that is not a financial institution) to have a physical presence in Tennessee before the...more

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