News & Analysis as of

Internet Retailers Tax Liability

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

Stinson LLP

Sales and Use Taxes: Kansas and Missouri Move to Impose Collection Obligations on Marketplace Facilitators

Stinson LLP on

Recent legislation has brought Kansas and Missouri up-to-date with the nation by instituting new tax collection requirements for out-of-state retailers lacking a physical presence in their state....more

Lowndes

New Florida Law Expected to Significantly Reduce Florida’s Commercial Lease Sales Tax Rate

Lowndes on

On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more

Freeman Law

On-line Retailers and Remote Sellers: Sales and Use Taxes

Freeman Law on

The Supreme Court of the United States’ decision in Wayfair, in June 2018, changed the landscape for sales and use taxes nexus for on-line retailers and remote sellers. Due to budgetary deficits the states are facing due to...more

McAfee & Taft

New Oklahoma Remote Seller Requirements Effective November 1

McAfee & Taft on

Effective November 1, 2019, remote sellers no longer have the option to collect and remit Oklahoma tax or report sales information to the Oklahoma Tax Commission. However, SB 513, enacted in May of 2019, raises the annual...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales / Use Tax: Ohio joins the wave by enacting Wayfair economic nexus standards and expanding collection obligations to...

Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General...more

Carlton Fields

How State Remote Sales and Use Tax Statutes May Impact Crypto Assets

Carlton Fields on

States are updating their sales and use tax laws to collect taxes against a new world of frequent remote transactions. With the popularity of internet commerce and efficient interstate mails and wires, commerce increasingly...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

Carlton Fields on

After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

Buckingham, Doolittle & Burroughs, LLC

Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have...more

Buckingham, Doolittle & Burroughs, LLC

Practical Law - Sales and Use Tax for Remote Sellers: Ohio

A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability...more

Smith Anderson

2019 North Carolina Tax Bills Advance in House and Senate

Smith Anderson on

A previous Alert dated April 9th, summarized the North Carolina Senate’s original tax plan for 2019 as set forth in the first edition of Senate Bill 622. Since then, the House passed its version of the 2019 appropriations...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

Orrick, Herrington & Sutcliffe LLP

Compliance and Liability Provisions for Online Marketplaces With German Business – Far Reaching New German Government Proposal

On August 10, 2018, the German government officially filed a new tax bill with the German parliament that is directed against VAT avoidance relating to supplies of goods with a German nexus over electronic ("online")...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

Pierce Atwood LLP on

Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Pullman & Comley, LLC

Connecticut Seeks a Part of the Wayfair Action

Pullman & Comley, LLC on

A bill passed in Connecticut’s 2018 legislative session seeks to expand the conditions under which certain out-of-state retailers must collect and remit Connecticut sales tax....more

Sheppard Mullin Richter & Hampton LLP

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

16 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide