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
3/23/2021
/ E-Commerce ,
Economic Presence Nexus ,
Florida ,
Internet Retailers ,
Legislative Agendas ,
Out-of-State Companies ,
Sales & Use Tax ,
Sales Tax ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Tax Reform
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
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
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
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
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
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
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
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
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
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