News & Analysis as of

Nexus Sales Tax

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

Blank Rome LLP

Florida Enacts Remote Seller Nexus and Marketplace Provider Laws

Blank Rome LLP on

On April 19, 2021, Florida joined a growing number of states in enacting legislation imposing sales and use tax collection obligations on remote sellers lacking a physical presence in the state and requiring so-called...more

Ward and Smith, P.A.

Web-Based Businesses and Other "Remote Sellers" Beware – A Morass of Sales Tax Obligations Are Upon You

Ward and Smith, P.A. on

Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more

Maynard Nexsen

Working From Home – Physical Presence Nexus and Withholding Requirements in the Age of COVID-19

Maynard Nexsen on

Since the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080, states all over the country have been imposing sales tax nexus on retailers without a physical presence under an...more

Pillsbury - SeeSalt Blog

NYS Tax Department: Changes to Sales Tax Collection Requirement for Marketplace Providers

Pillsbury - SeeSalt Blog on

New York State increased the sales tax economic factor presence nexus threshold from $300,000 to $500,000. The change is retroactive to June 1, 2019....more

Akerman LLP - SALT Insights

Kansas Surprises By Removing Nexus Thresholds And Seeks To Create Rebirth Of “Slightest Presence” Nexus

The Kansas Department of Revenue recently released Notice 19-04 (the “Notice”) which provides that all remote sellers making sales into the state are required to register for and begin collecting and remitting sales and use...more

Akerman LLP - SALT Insights

Annie Get Your Gun: Wayfair And The Unresolved Ambiguities Of Sales Tax Nexus

In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing...more

Cooley LLP

Alert: New York’s Sleeping Economic Nexus Law Awakens

Cooley LLP on

A recent announcement by the New York State Department of Taxation and Finance indicates that the state is about to begin a renewed effort to require out-of-state sellers to collect and remit sales tax. New York has had an...more

Cole Schotz

Post-Wayfair New York Gearing Up To Enforce Once Dormant Economic Nexus Statute To Collect Sales Tax From Out-Of-State Businesses

Cole Schotz on

Since the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, 138 S.Ct. 2080 (2018), this past summer reversing its long-standing “physical presence” nexus test under Quill Corp. v. North Dakota, 504 U.S. 298...more

Morrison & Foerster LLP

Pennsylvania: Economic Nexus Thresholds Established Via Tax Bulletin

In Sales and Use Tax Bulletin 2019-01, the Pennsylvania Department of Revenue asserts that remote sellers with economic nexus must collect and remit Pennsylvania sales tax. The Bulletin is effective July 1, 2019....more

Kilpatrick

Legal Alert GA New Economic Nexus Sales Tax Law

Kilpatrick on

Georgia enacted economic nexus sales tax legislation in the spring of 2018. The law just became effective on January 1, 2019. Modeled after the South Dakota law the United States Supreme Court declined to strike down in South...more

Verrill

Do I Owe Sales Tax to Maine?

Verrill on

Do you know if your business must register as a retailer with the Maine Revenue Services requiring you to collect and remit Maine sales taxes and file Maine sales tax returns? Failure to comply with Maine’s mandatory...more

Akerman LLP - SALT Insights

The Complexity Of Sales And Use Tax Compliance

Sales and use tax compliance is complicated. Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself...more

Kilpatrick

5 Key Takeaways: South Dakota v. Wayfair: The United States Supreme Court Reconsiders Sales/Use Tax Nexus

Kilpatrick on

Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke at Tax Executives Institute’s Tax School in Dallas, Texas, on April 25th. He discussed the South Dakota v. Wayfair oral argument, which occurred...more

McDermott Will & Emery

Finishing SALT: April State Focus & March Wrap-Up

A Grain of SALT: April State Focus – South Dakota - On April 17, the United States Supreme Court will hear oral argument in South Dakota’s case challenging the Court’s physical presence requirement for sales tax nexus....more

Clark Hill PLC

Supreme Court to Revisit Tax Nexus Test

Clark Hill PLC on

The U.S. Supreme Court has agreed to hear South Dakota v. Wayfair, Inc. (“Wayfair”). Its decision has the potential to change the way online retailers and other remote vendors do business by permitting states to collect sales...more

McDermott Will & Emery

Massachusetts Department of Revenue Repeals Directive 17-1

McDermott Will & Emery on

The Massachusetts Department of Revenue (Department) has just issued Directive 17-2 revoking Directive 17-1 which adopted an economic nexus standard for sales tax purposes. Directive 17-2 states that the revocation is in...more

McDermott Will & Emery

Illinois Bills to Watch

McDermott Will & Emery on

Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate...more

Bradley Arant Boult Cummings LLP

Alabama in 2017: The Road Ahead for Tax Legislation in Montgomery

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

Alston & Bird

Sales Tax Nexus Roundup – Introducing Louisiana and Tennessee

Alston & Bird on

We have been closely following the rapid rise of state laws and regulations imposing sales tax nexus or reporting requirements on out-of-state sellers with no physical presence in the state. In the wake of decisions by the...more

McDermott Will & Emery

BREAKING NEWS: Sales Tax Battle Breaks Out in South Dakota; Quill’s Last Stand?

On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law Senate Bill 106, which requires any person making more than $100,000 of South Dakota sales or more than 200 separate South Dakota sales transactions to...more

Bryan Cave Leighton Paisner

E-Commerce: Do I have an obligation to collect state sales tax?

When making sales or conducting business on the internet, it is easy to overlook state sales tax. Whether you make a sale of tangible property online, on the phone, by fax, via a purchase order, or other medium, you are...more

McNees Wallace & Nurick LLC

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

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

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 10

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

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 9

Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

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