Online Sales Tax

News & Analysis as of

Beyond the Clouds: Important Sales Tax Considerations for Web-Hosting Providers and Co-Location Facilities

Most people’s understanding of the Internet extends about as far as their eyes can see. In other words, they know that if they type a few words into the little white box beneath the colorful Google logo, within a fraction of...more

Michigan’s New Expansive Sales Tax Standards Including “Click Through” Nexus Standards Take Effect October 1, 2015

On October 1, 2015, Michigan's new expansive sales tax nexus standards including "click through" nexus standards take effect. The "click through" nexus standard closely parallels other so-called "Amazon nexus" laws adopted by...more

Massachusetts Legislature Ends Active July with Budget Overrides

After a busy final few weeks of activity, the Massachusetts Legislature departed for its summer recess with a new budget and progress on several priority policy issues. In addition to overriding $97 million in Governor...more

Alabama Remains Sweet Home for Streaming Content

Recently, a coalition of legislators and advocacy groups prevented the Alabama Department Revenue from imposing sales tax on streaming content. The Department proposed to amend Administrative Code Rule 810-6-5-.09 to include...more

Tax Injunction Act Does Not Bar Suit by Online Retailers Trade Association, But May Not Be the Last Word on Taxation of Online...

The U.S. Supreme Court unanimously held on March 3 that the Tax Injunction Act does not bar a lawsuit brought by the Direct Marketing Association, a trade association of retailers, challenging the enforcement of a Colorado...more

Alabama Department of Revenue Offers New Online Sales Tax Tool for Retailers

After several months’ wait and efforts to deal with pesky tax and geographical issues involving the police jurisdictions that surround most Alabama municipalities, the Alabama Department of Revenue last Friday posted a very...more

MoFo New York Tax Insights - Volume 5, Issue 10 - October 2014

In This Issue: - State Tribunal Reverses ALJ and Allows Combined Reporting - Tribunal Finds Oxygen Cylinders Were Purchased for Resale - Appellate Court Denies Nassau County Class Action Certification in...more

New Study by UAB Professor Analyzes Collateral Damage from Internet Sales Tax Non-Compliance

In 2012, Dr. Robert A. Robicheaux, well-respected Professor in the Department of Marketing, Industrial Distribution and Economics at the University of Alabama at Birmingham’s Collat School of Business, issued a report titled...more

Australian Treasury Considers Controversial Reforms To Extend Sales Tax To Overseas Online Purchases

In recent months, the Australian federal Treasury has come under intense pressure from local retailers and state treasures to extend the Australian goods and services tax (GST) to overseas-purchased goods and services. On 27...more

The Marketplace Fairness Act Would Grant States The Authority Regarding Online Sales Tax

The Marketplace Fairness Act, if passed by House and signed by the President, would grant states the authority to force online and catalog retailers (“remote sellers”), no matter where they are located, to collect sales tax...more

Telecommunications in the 113th Congress

The 112th Congress saw a lot of activity focused on new and changing technologies, but few legislative breakthroughs. Early in the year, there was significant activity around intellectual property and online piracy issues,...more

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