News & Analysis as of

Sales & Use Tax

Massachusetts to Move Forward With New “Cookie” Nexus Regulation Effective October 1

by Reed Smith on

On September 13, Massachusetts issued a final regulation that will require many “internet vendors” without traditional “physical presence” in Massachusetts to collect and remit sales and use tax, effective beginning October...more

Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

by McDermott Will & Emery on

The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more

23 States Join the Multistate Tax Commission Amnesty Ending on October 17, 2017: “Fulfillment by Amazon” Companies Targeted

This article provides practitioners with a practical overview of (1) the changing law of nexus; (2) the Multistate Tax Commission Amnesty Program ending on October 17, 2017; and (3) on-going state voluntary disclosure...more

South Dakota Supreme Court Strikes Down ‘Kill-Quill’ Law

by Reed Smith on

Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota’s “kill-Quill” law. South Dakota’s law would have imposed sales tax...more

Virginia’s Tourism Development Financing Program Gains Steam Around the State

by Williams Mullen on

The unique financing alternative afforded to tourism project developers under Virginia Code Section 58.1-3851.1 creates exciting opportunities for growth in tourism and resort areas throughout the state. The expected...more

Rhode Island State Tax – 2018 Budget Highlights

by Partridge Snow & Hahn LLP on

After some delay, Rhode Island's budget bill (H. 5175Aaa) was finally signed into law by the governor on August 3, 2017. The budget contains a number of changes impacting the administration of state and local taxes, not the...more

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

by Faegre Baker Daniels on

In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more

One Step Closer to Quill’s Downfall? South Dakota Supreme Court Hears Oral Arguments in 'Kill-Quill' Case

by Reed Smith on

The South Dakota Supreme Court heard oral argument in South Dakota v. Wayfair, Inc. The case involves a South Dakota law enacted in 2016 that imposes an economic nexus standard to determine whether out-of-state retailers are...more

Limited-Time Tax Amnesty for Marketplace Sellers

The Multistate Tax Commission (“MTC”) has implemented a limited-time voluntary disclosure initiative for online marketplace sellers (the “VDI”). The VDI creates an opportunity in many states to have a retailer’s historic...more

Massachusetts State Tax Developments

by Reed Smith on

Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax. In this update, we’ll discuss the following developments: - Corporate excise tax implications of the Department’s decision to...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on “Internet Vendors” Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax on sales...more

MTC Marketplace Seller Voluntary Disclosure Initiative Underway

by McDermott Will & Emery on

On August 17, 2017, the application period opened for the limited-time MTC Marketplace Seller Voluntary Disclosure Initiative opened and it will close October 17, 2017. Since our last blog post on the topic detailing the...more

Massachusetts Joins MTC Amnesty Program

Massachusetts Joins Multistate Tax Commission Amnesty Program - For Most States Amnesty Features Complete Tax Forgiveness - Urgent Action May Be Needed - Boston – On August 18, 2017 Massachusetts joined 22 other...more

Illinois Court Upholds Cook County’s Beverage Tax Finding It Passes Constitutional Muster and Related Developments

by McDermott Will & Emery on

On July 28, Circuit Judge Daniel Kubasiak dismissed the Complaint filed by the Illinois Retail Merchants Association and a group of retailers challenging the constitutionality of the Cook County, Illinois Sweetened Beverage...more

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

by WilmerHale on

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

MTC Offers 16 State Marketplace Seller Amnesty Initiative

by McDermott Will & Emery on

The Multistate Tax Commission (MTC) is moving quickly to implement a multistate amnesty program through its current National Nexus Program (NNP) for sellers making sales through marketplaces. The new MTC marketplace seller...more

Pennsylvania Department of Revenue Rules That Information Retrieval Services Are Taxable

by Reed Smith on

The Pennsylvania Department of Revenue has issued a letter ruling advising a vendor that its information retrieval service is subject to Pennsylvania sales tax. The rationale underlying the letter ruling echoes the arguments...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on ‘Internet Vendors’ Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 830 CMR 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax...more

Pennsylvania Senate Passes Tax Bill

by Reed Smith on

Today, the Pennsylvania Senate passed an amended version of House Bill 542 (HB 542), which includes tax code changes that are estimated to generate $571 million in new revenue. (A brief overview of some of the noteworthy...more

Sale of Fractional Aircraft Shares Not Taxable Under New York Law

by Benesch on

New York’s Department of Taxation and Finance recently released an Advisory Opinion concluding that the sale of fractional aircraft shares are not taxable under state law. New York tax law imposes sales and use tax on retail...more

House Judiciary Subcommittee to Consider Sensenbrenner Bill on July 25, 2017

by McDermott Will & Emery on

The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141...more

Georgia Senate Special Tax Exemption Study Committee Holds First Meeting 

During the 2017 Legislative Session, Senate Resolution 222 created the Senate Special Tax Exemption Study Committee, which was tasked with examining the “costs and benefits” of all exemptions for Georgia sales and use taxes...more

Massachusetts Appellate Tax Board Denies Multiple Points of Use Sales Tax Refund Claims

by Reed Smith on

The Massachusetts Appellate Tax Board (“ATB”) has issued an order denying three sales tax refund claims involving multiple points of use (“MPU”) sourcing. In each case, vendors had filed refund claims arguing that their...more

Washington State Imposes New Reporting Requirements for Out-Of-State Sellers Not Collecting Sales Tax

by Stoel Rives LLP on

As part of Washington State’s efforts to collect more sales tax on out-of-state companies’ sales to Washington customers, the Legislature recently enacted H.B. 2163. The bill, signed by the Governor on July 7, imposes notice...more

Missouri Changes Law on Sales and Use Tax on Delivery Charges

by Stinson Leonard Street on

On July 5, 2017, Missouri Gov. Eric Greitens signed into law an amendment to the sales and use tax law that removes usual and customary delivery charges that are separately stated from the amounts subject to Missouri sales...more

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