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Supreme Court Hands Landowners a Major Victory - Nossaman's Brad Kuhn
Hiya people! Welcome back to another installment of the Texas Tax Roundup. Last month was pretty lowkey (aside from the Legislature’s regular session wrapping up, about which more later). Let’s see what happened!...more
On April 19, 2021, Florida joined a growing number of states in enacting legislation imposing sales and use tax collection obligations on remote sellers lacking a physical presence in the state and requiring so-called...more
This article is the first of a three-part series regarding the State and Local Tax consequences of doing business in multiple states. Part 1 will discuss Nexus, Part 2 will discuss Voluntary Disclosures, and Part 3 will...more
Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more
New York State increased the sales tax economic factor presence nexus threshold from $300,000 to $500,000. The change is retroactive to June 1, 2019....more
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
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
Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at...more
California Governor Gavin Newsom approved Assembly Bill 147 on April 25, requiring out-of-state/online sellers and marketplace facilitators to collect sales and use tax on taxable transactions if they have more than $500,000...more
California adopts robust marketplace facilitator regime and responds to threshold limitations in U.S. Supreme Court’s Wayfair decision. New legislation sets California’s sales and use tax economic nexus threshold to...more
A recent announcement by the New York State Department of Taxation and Finance indicates that the state is about to begin a renewed effort to require out-of-state sellers to collect and remit sales tax. New York has had an...more
The Pennsylvania Department of Revenue recently issued guidance in response to the Supreme Court opinion in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018), clarifying when remote sellers are considered to maintain...more
Since the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, 138 S.Ct. 2080 (2018), this past summer reversing its long-standing “physical presence” nexus test under Quill Corp. v. North Dakota, 504 U.S. 298...more
Georgia enacted economic nexus sales tax legislation in the spring of 2018. The law just became effective on January 1, 2019. Modeled after the South Dakota law the United States Supreme Court declined to strike down in South...more
Illinois recently passed Public Act 100-587 which requires remote sellers with no physical presence in Illinois to register and collect Use Tax on sales sourced to the state if certain thresholds are meet, effective October...more
The California Department of Tax and Revenue, formerly the State Board of Equalization, can now require the collection of sales tax for out of state online retailers who have no in-state property or employees. In South Dakota...more
On June 4, Illinois Governor Bruce Rauner signed into law the state’s fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act). The Act makes a significant change to the Illinois sales/use tax nexus...more
Sales and use tax compliance is complicated. Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself...more
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke at Tax Executives Institute’s Tax School in Dallas, Texas, on April 25th. He discussed the South Dakota v. Wayfair oral argument, which occurred...more
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
The Multistate Tax Commission (MTC) is moving quickly to implement a multistate amnesty program through its current National Nexus Program (NNP) for sellers making sales through marketplaces. The new MTC marketplace seller...more
The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141...more
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
On, June 12, 2017, the No Regulation Without Representation Act of 2017 was introduced by Congressman Jim Sensenbrenner (R-WI) with House Judiciary Chairman Bob Goolatte (R-VA) as one of seven original co-sponsors. As...more
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