Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: 2020 – The year of digital taxation
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
The Race to Crossover- Like a two-minute drill that football fans may see heading toward halftime in the big game this weekend, the Virginia General Assembly is in a similar race against the clock – a deadline colloquially...more
If there’s a lesson to be learned from the Washington Court of Appeals’ recent holding in Orthotic Shop Inc. and S&F Corporation v. Department of Revenue, No. 39321-6-III (Jan. 23, 2024), it’s that the use of a marketplace...more
The ever-changing landscape of state government requires businesses across all industries to stay informed on the happenings in Madison. Welcome to the November issue of the Capitol Connection....more
In Texas, sales of alcoholic beverages can give rise to two types of taxes: Mixed Beverage Gross Receipts Tax, and Mixed Beverage Sales Tax. There are several complexities in how these are computed and how they interact with...more
All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state. The Governor of Missouri, the last remaining state, is...more
In today’s COVID-era, more retailers are offering innovative solutions for customers to shop with minimal brick-and-mortar browsing time. Options to place an order online and pick up your items in the store are extremely...more
In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more
Since the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080, states all over the country have been imposing sales tax nexus on retailers without a physical presence under an...more
On January 29, 2020, the Louisiana Supreme Court issued a 4-3 decision in Normand v. Wal-Mart.com USA, reversing in full two lower courts and holding Walmart.com was not required to collect local sales tax on third-party...more
The South Carolina Department of Revenue (DOR) has issued a proposed Revenue Ruling which will have a significant impact on South Carolina tobacco retailers, if finalized in its present form. The proposed Revenue Ruling, to...more
The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...more
On Wednesday, Nov. 6, 2019, the Multistate Tax Commission (MTC) Uniformity Committee will consider an updated white paper on the state of marketplace facilitator sales tax collection laws. This new white paper follows up on,...more
On June 28, 2019, Gov. Tom Wolf signed into law HB 262, which amends Pennsylvania’s Tax Reform Code of 1971 (“Act 13”) to require breweries to pay a 6% sales tax on 25 percent of the retail sale of malt or brewed beverages to...more
Tax season for most individuals has drawn to a close, and you may or may not have been entitled to a refund from the IRS, but if you are an e-cigarette wholesaler or retailer you are almost certainly entitled to a tax refund...more
Dear Retail Clients and Friends: The California Supreme Court recently ruled that consumers cannot file suit to force a retailer to seek a refund of sales taxes from the California tax agency absent a determination by the...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
Do you know if your business must register as a retailer with the Maine Revenue Services requiring you to collect and remit Maine sales taxes and file Maine sales tax returns? Failure to comply with Maine’s mandatory...more
One way to know your industry is doing well is when you see the government taking a closer look at how your industry is taxed and how it can expand tax collections from you. Recently, the Pennsylvania Department of Revenue...more
This past Friday, consumers across Massachusetts were pleasantly surprised with news of the last-minute approval by the Baker administration of a weekend sales tax holiday. ...more
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more
A look at the some of the losers—cities, mostly—in Amazon’s recent move to start collecting sales taxes in more states. The problem? While Amazon now collects sales taxes in every state that has one, it’s collection deals...more
The rise of the internet retailer has created significant loss of sales tax revenue for state revenue agencies due to the loss of revenue from sales and use tax collected in brick-and-mortar retail establishments....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
Retailers will be closely watching the outcome of the U.S. Supreme Court’s decision to revisit a 26-year-old case which has limited states’ taxing authority over online sales. The Supreme Court, heeding calls from...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