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Income Taxes › E-Commerce

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Foodman CPAs & Advisors

¿Es Un Hobby O Negocio?

Foodman CPAs & Advisors on

Los contribuyentes pueden enfrentarse a la pregunta: “¿Es un hobby o negocio?”. El IRS afirma que: “a veces la línea entre tener un hobby y administrar un negocio puede ser confusa, pero conocer la diferencia es importante...more

Foodman CPAs & Advisors

Is It A Hobby Or Business?

Foodman CPAs & Advisors on

Taxpayers may be faced with the question: “Is it a hobby or business?” The IRS states that: “sometimes the line between having a hobby and running a business can be confusing, but knowing the difference is important because...more

Cole Schotz

Form 1099-K Implementation for E-Commerce Platforms Delayed for 2023

Cole Schotz on

Under a new federal law enacted in 2021 (the “American Rescue Plan” or the “New Law”), Venmo, Pay Pal, Cash App, Etsy, eBay and other e-commerce platforms are now required to send individual users income tax Form 1099-K for...more

Miller Nash LLP

A Non-U.S. Company’s Guide to Doing Business in the U.S.: A Playbook for Accessing the U.S. Market

Miller Nash LLP on

For decades, the United States (U.S.) has boasted the largest economy in the world and the largest market for imported goods. This article discusses basic strategies non-U.S. companies use to enter the U.S. market. Other...more

Bowditch & Dewey

The Wayfair Decision: How Technology is Changing State Tax Laws

Bowditch & Dewey on

The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more

Miller Nash LLP

When Worlds Collide: How Tangible Tax Burdens Attach to Digital Commerce in the United States (Part 2)

Miller Nash LLP on

Part 1 of this series discussed the proposals adopted by various countries to impose taxes on the digital economy, particularly by taxing various types of digital advertising and other digital services. These taxes allow...more

Faegre Drinker Biddle & Reath LLP

E-Commerce Businesses Beware: The MTC Is Coming for Your PL 86-272 Protection

Faegre Drinker Biddle & Reath LLP on

In August, the member states of the Multistate Tax Commission (MTC) voted unanimously to formally adopt revisions to its “Statement of Information Concerning Practices of Multistate Tax Commission and Supporting States Under...more

Sheppard Mullin Richter & Hampton LLP

The Expanded Reach of States for Sales & Use Tax Purposes – More Than Just e-Commerce Retailers are Impacted

Sheppard Mullin Richter & Hampton LLP on

All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state.  The Governor of Missouri, the last remaining state, is...more

Hogan Lovells

Coronavirus: The Hill and the Headlines – COVID-19 D.C. Update – May 2020 #5

Hogan Lovells on

In Washington: Vice President Mike Pence’s press secretary, Katie Miller, has tested positive for coronavirus.  This is the second case of White House staff testing positive since yesterday.  Miller is married to White House...more

Smith Anderson

2019 North Carolina Tax Legislation

Smith Anderson on

This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019.  The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2019

Buckingham, Doolittle & Burroughs, LLC on

The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more

Brownstein Hyatt Farber Schreck

Tax & Representation - September 2018

Brownstein Hyatt Farber Schreck on

TAX TIDBIT - “So what do we have? Caddyshack II, Weekend at Bernie’s II, Jaws: The Revenge… The sequel is just about never as good as the original. In this case, I sure hope this Tax Scam 2.0 is just as popular as the...more

Dentons

Iowa Legislature Passes Kill-Quill Bill

Dentons on

On May 5, 2018, the Iowa Legislature passed Senate File 2417. It is the most significant Iowa income tax cut bill in recent memory and substantially lowers individual Iowa income tax rates. It conforms to many provisions of...more

McDermott Will & Emery

House Judiciary Committee Approves Three State Tax Bills

McDermott Will & Emery on

Yesterday, on June 17, 2015, three state tax bills were favorably reported to the United States House of Representatives (House) by the House Judiciary Committee (House Judiciary) after considering each during a half-day...more

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