News & Analysis as of

Department of Revenue Sales & Use Tax

Massachusetts High Court Hears Oral Argument on Consumer’s Standing to Recover Sales or Use Tax

An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham...more

Massachusetts ‘Cookie’ Nexus Regulation Challenged... in Virginia Circuit Court

by Reed Smith on

On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue’s “cookie” nexus regulation. The action asserts that the regulation violates the Commerce Clause...more

DC Office of Tax and Revenue Launches New QHTC Sales and Use Tax Exemption Application/Pre-Certification Process

On November 1, 2017, the District of Columbia will begin implementing a new sales and use tax exemption application process for Qualified High Technology Companies (QHTCs). Previously, QHTCs could provide sales and use tax...more

Pennsylvania Board of Appeals Sends Sales Tax Refund Claims to Audit: What Do You Do?

by Reed Smith on

The Pennsylvania Department of Revenue’s Board of Appeals (the “Board”) is issuing orders dismissing large and complex sales and use tax refund petitions “without prejudice,” while directing the Department’s Bureau of Audits...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

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

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

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

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

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

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

Massachusetts DOR Sending Letters to Sellers Regarding July 1 Effective Date of Economic Nexus Directive

by McDermott Will & Emery on

Recently, the Massachusetts Department of Revenue (Department) sent letters to several companies regarding Directive 17-1. The Directive announces a “rule” requiring remote internet sellers to register for and begin...more

New Incentive for Data Centers in Florida

by Bryan Cave on

This session, Florida approved legislation that provides for a sales tax exemption for data centers and goes into effect on July 1, 2017. The exemption eliminates sales and use taxes for infrastructure, equipment, personal...more

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

by WilmerHale on

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

Illinois Department of Revenue Reaffirms Cloud-Based Services Not Taxable

by McDermott Will & Emery on

In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois. The...more

2017 Pennsylvania Tax Amnesty Program

Pennsylvania’s 2017 tax amnesty program (“Amnesty Program”) is currently underway. Through June 19, 2017, qualifying taxpayers who satisfy their delinquent tax liabilities will receive abatement of all penalties and one-half...more

Massachusetts Department of Revenue Adopts a Novel Administrative Position Requiring Large Out-of-State Internet Vendors To...

by Locke Lord LLP on

According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more

PA Tax Update: Amnesty Program and SUT Change

by Ballard Spahr LLP on

Pennsylvania has a tax amnesty program that will run from April 21, 2017, to June 19, 2017. Even with many limitations on participation, this program may provide value to eligible taxpayers who have unfiled Pennsylvania tax...more

Can You Hear Me Now? South Carolina Department of Revenue Issues Guidance on Taxation of Communication Services

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (the “Department”) issued guidance earlier this month, in South Carolina Revenue Ruling 17-2, to update a comprehensive discussion concerning how communication services are taxed. Up...more

Pending Alabama Tax Legislation (2017 Regular Session) State and Local Tax Alert: Alabama Edition

The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more

Many South Carolina Tax Law Changes in 2016; Overall Tax Structure to be Reviewed in 2017

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (SCDOR) released its annual tax legislative update on October 10, 2016 in SC Information Letter #16-11. The guidance provides a summary of significant changes in tax and regulatory...more

Alabama Department of Revenue Submits Response in Economic Nexus Test Case

The Alabama Department of Revenue (ADOR) quietly filed its Answer in the ongoing challenge by Newegg, Inc. to the so-called economic nexus threshold set forth in ADOR Rule 810-6-2.90.03 for certain out-of-state retailers. In...more

Tax Amnesty Is Back in Arizona

by Buchalter on

The State of Arizona’s 2016 amnesty program offers significant benefits to most individuals and corporations with past-due taxes. Once again, Arizona taxpayers with many types of past-due state and local taxes will have...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update

by Reed Smith on

Is Pennsylvania bringing back its tax on “computer-related services”? Pennsylvania’s new “Netflix” tax (enacted as part of Act 84 of 2016) covers more than just digital downloads and streaming services. Effective August 1,...more

Pennsylvania Tax Changes and Tax Amnesty Program

by Ballard Spahr LLP on

As part of the budget package, the Pennsylvania General Assembly made many significant changes to various Pennsylvania tax laws and the unclaimed property law (including a tax amnesty program) that are estimated to generate...more

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