News & Analysis as of

Internet Retailers State and Local Government

McDermott Will & Emery

California Legislator Considers Digital Advertising Tax

Senator Steven Glazer, chair of the California State Senate Revenue and Tax Committee, is treating data like the next gold rush and taking bold steps to mine this new vein of wealth with his proposed “Digital Data Extraction...more

Carr Maloney P.C.

Upcoming Application Periods for Cannabis Licenses in DC

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The application process can be tricky and requires a multitude of documents. Current and Upcoming - Monday, May 1, 2023 -Wednesday, May 1, 2024...more

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

McDermott Will & Emery

California Supreme Court Lets It Stand That CDTFA Can Decide Who Is and Is Not a Retailer

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On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner...more

Perkins Coie

2022 Breach Notification Law Update: State and Federal Requirements Continue To Evolve

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Cyberattacks continue to plague businesses, making the fallout of data breach notification and response as critical as ever. This year, like 2021, has been relatively quiet as it relates to state updates to breach...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Legislative Day 5 2022

The floors of the House and Senate were unusually active on Monday compared to a typical Fifth Legislative Day. Speaker David Ralston (R-Blue Ridge) welcomed Atlanta Mayor Andre Dickens to address his chamber amidst the...more

McGuireWoods Consulting

Florida End of Session Update

The 2021 regular legislative session ended Friday, April 30th. Lawmakers took up and passed a wide range of bills during this 60-day session. Two weeks later, legislators reconvened for a special session on gaming, ending...more

Lowndes

New Florida Law Expected to Significantly Reduce Florida’s Commercial Lease Sales Tax Rate

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On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more

Williams Mullen

State and Local Law Compliance is Essential to E-Commerce Success in Sale of Firearms and Related Accessories

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Selling firearms and related accessories through e-commerce poses a unique challenge to vendors selling products online. Complex compliance issues are present in each transaction because every item must be sold in compliance...more

Akerman LLP - SALT Insights

Updated: Maryland’s Latest Attempt to Fix its Digital Ad Tax May Lead to More Litigation

Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax”, H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. Senate Bill 787, which passed the...more

Akerman LLP - SALT Insights

Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

Akerman LLP - SALT Insights

Maryland’s Latest Attempt to Fix its Digital Ad Tax May Lead to More Litigation

Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax,” H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. ...more

Butler Snow LLP

Update: Further Developments in “E-Tailer” Product Liability

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In September, we addressed the developing caselaw governing an “e-tailer’s” exposure to products liability suits when a consumer purchases a defective product from a third-party vendor on the e-tailer’s sales platform. While...more

Buckingham, Doolittle & Burroughs, LLC

Sales Tax Collection: Broad Marketplace Facilitator Laws Could Capture Unwary Taxpayers

Most states have recently passed laws requiring marketplace facilitator to collect tax on e-commerce sales by remote sellers made through the marketplace’s platform. Ohio, for example, broadly defines a marketplace...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

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After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

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On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more

Smith Anderson

North Carolina Senate Introduces 2019 Tax Bill

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On April 3rd, the Senate released its 2019 tax plan - Senate Bill 622. If enacted, the bill would make important tax changes for businesses, including a phased reduction of the franchise tax rate, implementation of...more

Adler Pollock & Sheehan P.C.

RI Bills Put Remote Retailers And Marketplace Facilitators In Crosshairs

Retailers outside of Rhode Island may soon be forced to collect sales tax on sales to Rhode Island customers under twin bills introduced in the Rhode Island Senate and House of Representatives at the beginning of February....more

Blank Rome LLP

New Pennsylvania Sales Tax Rules for Out-Of-State Sellers

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The Pennsylvania Department of Revenue (“DOR”) has adopted new rules explaining when out-of-state sellers are required to collect Pennsylvania sales tax on sales to Pennsylvania buyers. The new rules are effective July 1,...more

Kilpatrick

5 Key Takeaways: U.S. Sales and Use Tax: Where are we after South Dakota v. Wayfair?

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Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more

Kilpatrick

A Range Of State Responses After Wayfair

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Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

Foley & Lardner LLP

Vehicle Subscription Plans Gaining More Attention, Scrutiny

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Consumers are familiar with the two traditional options for vehicle ownership—buy a car, or lease a car. However, a new option has been emerging in recent years: vehicle subscriptions. A vehicle subscription includes a set...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

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Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Holland & Hart LLP

Utah Legislative Update: Summer 2018

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Governor Gary Herbert called the Utah Legislature into a July Special Session. July is often a month when the Utah legislature takes a break from meetings due to the Independence Day and Pioneer Day holidays bookending the...more

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