There has been a recent development regarding tax reporting requirements that may soon affect small businesses engaged in online sales. On May 18, 2023, Senators Sherrod Brown (D-OH) and Bill Cassidy (R-LA) introduced...more
Just eight weeks after former Chancellor Kwasi Kwarteng unexpectedly announced the largest package of tax cuts implemented in the UK since the 1970s, the UK Government has now effectively gone into full reverse following new...more
Can an online merchant have nexus with a state because its merchandise may be stored in the state? And what is the scope of the government’s authority to make inquiries of the out-of-state online merchant to obtain...more
In determining whether the commerce clause of the U.S. Constitution prohibits a state’s taxation of a remote seller, the U.S. Supreme Court for decades has upheld a tax if (1) there is a substantial nexus between the taxing...more
The UK government has launched a consultation on a potential new online sales tax (OST). As a novel and potentially complex tax on the digital economy, an OST presents a number of challenges in terms of scoping and design,...more
This week, the Multistate Tax Commission (MTC) held its Fall Executive Committee and Uniformity Committee Meetings (in person) in Alexandria, Virginia. During the Executive Committee Meeting, MTC staff approved California’s...more
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
The 2021 regular legislative session ended Friday, April 30th. Lawmakers took up and passed a wide range of bills during this 60-day session. Two weeks later, legislators reconvened for a special session on gaming, ending...more
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
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
On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more
Retailers outside of Rhode Island may soon be forced to collect sales tax on sales to Rhode Island customers under twin bills introduced in the Rhode Island Senate and House of Representatives at the beginning of February....more
New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory revisions to respond to the...more
On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia now subjects digital...more
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more
The UK Budget took place on 29th October. The Chancellor, Philip Hammond, took the opportunity to make a series of targeted changes to the UK’s tax system, some of which had already been announced, but several of which were...more
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
On August 7, 2018, the North Carolina Department of Revenue issued a Directive (SD-18-6) requiring remote sellers to begin collecting North Carolina sales tax on sales of goods and services to North Carolina customers. The...more
Governor Gary Herbert called the Utah Legislature into a July Special Session. July is often a month when the Utah legislature takes a break from meetings due to the Independence Day and Pioneer Day holidays bookending the...more
On May 30, 2018, Iowa’s Governor signed Senate File 2417. Among other things, it applies Iowa’s 7% sales tax to sales over the internet in Iowa....more
China announced yesterday that it was loosening its rules forcing foreign carmakers to link up with a local partner before building factories in China—a move that some see as a step to lowering tensions with the US....more
Friday March 30th marked the end of Georgia’s 2018 Legislative Session. For out-of state online retailers, though, the session lasted two (2) days too long. Thursday morning, March 29th, Georgia’s House and Senate passed HB...more
Do You Need to Appoint a Data Protection Officer in Your Organisation? Under the EU General Data Protection Regulation (GDPR), any company that monitors individuals on a "large scale" or has "large scale" collections of...more
To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more
With retailers reporting huge online sales from Black Friday and Cyber Monday, now seems like a great time for an update on the online sales tax issue. In our recent article we mentioned that a group of online retailers that...more