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Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

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

New Hampshire Passes Anti-Wayfair Remote Tax Legislation

Most states impose sales or use tax on tangible personal property sold or consumed in the state. However, five states – Alaska, Delaware Montana, New Hampshire, and Oregon – do not impose such a tax....more

Notable Changes To Florida Tax Law

The Florida legislature recently wrapped up its 2019 session. Of particular note, the following tax law changes were enacted. Documentary Stamp Tax – Deeds between Spouses Florida imposes a surtax – referred to as the...more

A Case Of History Repeating Itself: State Taxation Of Transportation Related Companies

During the Great Depression, the taxi industry boomed in the United States. This growth was fueled, in part, by the fact that the industry was largely unregulated. With many unemployed and underemployed individuals in need of...more

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

Tempest In A Teapot? The Due Process Clause Implications Of Kaestner Trust

The two primary constitutional weapons used to combat the application of state tax laws are the Due Process Clause and the Commerce Clause. That said, for decades Due Process Clause arguments were often afterthoughts to...more

Taxing Decision

For years, state officials have wrung their hands in frustration because they haven't been able to tax most online retail sales. By some estimates, states could collect an extra $211 billion over the next five years in sales...more

It’s Like Déjà Vu, All Over Again: Wayfair And The Evolution Of Commerce

The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus. The crux of the dispute in Wayfair relates to the...more

Risky Business: Sales Tax Case Sets The Stage For SCOTUS Showdown

It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this...more

"Cookie Monster" Nexus and the Expanding Reach of the State Taxing Authorities

The cookie monster famously devours handfuls of cookies. Thanks to recent developments in states' thinking on physical presence, nexus, and internet commerce, states may use technology "cookies" to devour ever larger shares...more

5/2/2017  /  Cookies , Nexus , State Taxes
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