Sales & Use Tax

News & Analysis as of

North Carolina Legislative Report

Lawmakers returned to Raleigh for the Regular Session April 25, 2016. The MVA Public Affairs Legislative Report on North Carolina will be distributed weekly during session to keep you up to date on the latest legislative...more

Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more

South Carolina Economic Development Incentives: Sales and Use Tax Exclusions and Exemptions

Sales Tax: In South Carolina, a 6% sales tax is imposed upon every person engaged within this State in the business of selling tangible personal property and other types of goods and services sold at retail. Voters in...more

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

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

NC Legislative Update - May 2016 #2

Last Week - The week predominantly focused on the developing budget in the House. The bill filing deadline for budget bills and bills from study committees was last Tuesday. As a result of this deadline, numerous bills...more

A State Nexus Study: Avoiding Imminent Audits by Revenue-Thirsty States

We are seeing a heavy uptick in audit activity for closely held businesses, particularly in the area of sales and use tax audits to generate much needed revenue to fund services, entitlement programs and to meet budget...more

North Carolina Legislative Report

Lawmakers returned to Raleigh for the Regular Session April 25, 2016. The MVA Public Affairs Legislative Report on North Carolina will be distributed weekly during session to keep you up to date on the latest legislative...more

South Carolina Department of Revenue Audits

The South Carolina Department of Revenue (SCDOR) administers the state’s tax laws. Like the IRS, SCDOR audits tax returns, but only certain returns subject to South Carolina tax, such as South Carolina income tax returns,...more

Do Go Chasing Waterfalls

C corporation taxpayers have their work cut out for them. New rules provide a fifty-two page guide on how to compute Rhode Island apportionment (or the slice of total income Rhode Island is able to tax), and require...more

Here’s the Deal: Georgia Governor Signs Several Significant Tax Bills

Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more

New Louisiana Franchise Tax Law Attempts to Dispense with Nexus

Most of the backlash following the Louisiana Legislature's 2016 First Extraordinary Session (Session) seemed to focus on the additional one percent state sales and use tax and the suspension of numerous sales and use tax...more

Recent Connecticut Tax Law Developments

Coming off what was a relatively quiet year in 2014, the year 2015 was a tumultuous year for Connecticut tax law changes. The changes enacted during 2015 will impact virtually all taxpayers in the state (both individuals and...more

Tax Increases Part of Governor Wolf’s 2016-2017 Proposed Budget

On February 9, amidst the Commonwealth’s longest-ever budget standoff over the 2015-2016 budget, Governor Wolf presented his 2016-2017 budget address to the General Assembly with combative and pointed remarks. While there...more

2016-17 New York State Budget

On April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below. Personal Income/Estate Taxes Personal Income Tax rates are scheduled...more

2015-16 New York State Budget

On April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below....more

South Dakota Takes Action Against Out-of-State Sellers

On Thursday, April 28, 2016, South Dakota filed a lawsuit against Wayfair Inc., Overstock.com Inc., Newegg Inc. and Systemax Inc. — all large, online retailers — to enforce its new law, Senate Bill 106, imposing sales tax...more

South Dakota: The Next Frontier of Sales Tax Nexus

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

New State Sales Tax Provisions Attempt to Create Nexus for Out-of-State Sellers

Two states are challenging a longstanding constitutional principle established by the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), that only a seller with a physical presence in a state can be...more

Vermont Proposes Colorado-style Use Tax Reporting Law

As we discussed in February, the Tenth Circuit upheld the constitutionality of Colorado’s use tax notification law with its decision in Direct Marketing Association v. Brohl (DMA II). In his concurrence to the decision, Judge...more

Spotlight on Tennessee: Department of Revenue's Upcoming April 26 Rulemaking Hearing

On April 26, 2016, at 1:00 p.m. CST, a hearing will be conducted regarding proposed regulations filed by the Tennessee Department of Revenue (Department) with the Secretary of State on February 25, 2016. This rulemaking...more

Navigating the Louisiana Legislature's New Sales and Use Tax Labyrinth

Not even Daedalus could have constructed a labyrinth more complex than the new sales and use tax laws that the Louisiana Legislature adopted in the 2016 First Extraordinary Session that ended on March 9, 2016. Perhaps on a...more

Progress Report on ADOR’s Non-Nexus Vendor Remittance Program

The Alabama Department of Revenue’s (ADOR) well-publicized effort to subject remote sellers to the state's sales and use tax regime is designed primarily to force either the U.S. Supreme Court or Congress to settle questions...more

MoFo New York Tax Insights - Volume 7, Issue 4

ALJ holds that Insurance Payments to Captive Insurance Company Are not Deductible - In Matter of Stewart’s Shops Corp., DTA No. 825745 (N.Y.S. Div. of Tax App., Mar. 10, 2016), a New York State Administrative Law Judge...more

Viral Marketers Beware – In Alabama, Sales Tax Nexus Created for Out-of-State Bookseller Even Though In-State Teachers Not Acting...

After a quarter of a century, the school book nexus cases continue to proliferate, delight and mystify. The latest installment in the saga is from Alabama. Scholastic Book Clubs, Inc. 2931 v. State Of Alabama Department Of...more

Real Estate and Land Use - March 2016

A Rare Win for Former Redevelopment Agencies—State Collection Procedures Ruled Unconstitutional - City of Bellflower v. Michael Cohen, Director of the Department of Finance (245 Cal. App. 4th 438) - Why It Matters:...more

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