Sales & Use Tax Nexus

News & Analysis as of

MTC Annual Meeting Update: MTC Approves Model Sales and Use Tax Nexus Statute

The Multistate Tax Commission (“MTC”) held its Annual Commission Meeting on July 27, 2016. Of note, the MTC voted to adopt the Model Sales and Use Tax Nexus Statute. In addition, the Arm’s-Length Adjustment Service Committee...more

Tennessee Takes Out-of-State Sales Tax into Its Own Hands

Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more

Breaking News: Physical Presence Requirement Bill Introduced in Congress

On July 14, 2016, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence...more

Long-Awaited Alabama Tax Amnesty Program Kicks Off

Beginning June 30 and running through August 30, the Alabama Department of Revenue (ADOR) is offering many taxpayers an opportunity to come forward voluntarily and pay a litany of delinquent state and state-administered local...more

Sales Tax Nexus Roundup – Introducing Louisiana and Tennessee

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

Breaking News: Tennessee Submits Proposed Economic Nexus Regulation for Publication

On June 16, 2016, the Tennessee Department of Revenue (DOR) submitted a new sales and use tax regulation for publication titled “Out-of-State Dealers” that would administratively create an economic nexus threshold. While the...more

Alabama Issues Remote Sellers Use Tax Assessments, Newegg Inc. Appeals

Ever since Alabama’s new economic nexus regulation went into effect, litigation over its constitutionality has been expected given that Alabama Commissioner Julie Magee and Governor Bentley said as much when announcing it...more

Oklahoma Retail Protection Act of 2016: New Oklahoma Sales Tax Law on Internet Sales

Internet sales to Oklahomans will now be subject to new sales tax requirements. HB 2531, entitled the “Oklahoma Retail Protection Act of 2016” (the “Act”), enacted May 17, 2016, becomes effective November 1, 2016....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

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

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

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

Taxing The Deal: State And Local Tax Issues In Telecom M&A Transactions

The acquisition of a telecommunications service provider or a cloud-based service provider raises unique state and local tax issues that do not arise in connection with the acquisition of other businesses. Telecom and...more

Southeast State & Local Tax: Important Developments - March 2016

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Bueller? Bueller? MTC Still Calling on States to Join ALAS Program

The Multistate Tax Commission (MTC) advanced several items of interest during its annual fall meetings held in Charleston, South Carolina, this week, including the creation of a new committee to continue gathering support for...more

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

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

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

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

Important New and Amended ADOR Regulations Now in Effect

Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more

Spotlight on Alabama: Retailers Will be Subject to Sales Tax Because of Deliveries into Local Jurisdictions

For many years, retailers subject to Alabama's sales tax have correctly avoided collecting sales taxes for those Alabama cities and counties where the retailer is not located but where the retailer nevertheless makes...more

Southeast State & Local Tax: Important Developments - October 2013

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Alabama Department of Revenue Withdraws and Replaces Proposed Local Nexus Rule - New Proposal Likely to be More Palatable to the...

The Alabama Department of Revenue (“ADOR”) has withdrawn its controversial proposed local nexus rule, Ala. Admin. Code prop. r. 810-6-5-.04.02, and replaced it with a proposal that is narrower in scope and more...more

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

In This Issue: - Nonresident Owner Nexus - Apportionment of Multistate Income - Entity-Level Income Tax Withholding - Composite Returns - Entity-Level Taxes - Issues Unique to S...more

Developments in Multistate Taxation

Alabama - The Alabama Department of Revenue, Administrative Law Division, found that a company’s beer distribution rights did not qualify as goodwill under generally accepted accounting principles and, therefore, did...more

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