News & Analysis as of

Sales & Use Tax

Gold Dome Report - March 2018 #7

The gutting of bills continued under the Gold Dome today with legislators turning their focus to Georgia’s Certificate of Need statutes. The House Health and Human Services Committee took up two substitute bills impacting...more

A Prime Opportunity for Online Sales Tax Bill

by McGuireWoods LLP on

Rep. Kristi Noem (R-SD) has been pushing to include an online sales tax measure in the forthcoming omnibus. Senate Finance Committee Ranking Member Ron Wyden (D-OR) has accused Republicans of “plotting to sneak a massive...more

Challenge To Sales Tax “Physical Presence Test” To Be Heard By The Supreme Court

by Moskowitz LLP on

The Supreme Court has agreed to hear a case that stands to change sales tax collection and remittance laws for out-of-state and online retailers. ...more

About Time: DOJ Backs States in Sales Tax Case

One of the early reported pillars of the Trump Administration was the idea of promoting federalism – let power be centered in states. That commitment was on display yesterday as the US Solicitor General filed an amicus brief...more

U.S. Supreme Court Schedules Oral Arguments In South Dakota V. Wayfair

by Fox Rothschild LLP on

The U.S. Supreme Court has scheduled oral arguments for April 17 in South Dakota v. Wayfair, a case that could dramatically reshape the sales tax landscape for online retailers. As previously reported, under current Supreme...more

Gold Dome Report - March 2018 #1

After a late night at the State Capitol, the House and Senate convened today with short calendars but weighty issues. The Senate approved HB 918, Governor Deal’s tax reform measure this morning. ...more

Gold Dome Report - February 2018 #15

When the Senate adjourned at last night at 9PM after considering over 40 propositions, the House was just getting started. When the gavel fell on Crossover Day just after 1AM this morning, the House had voted on over 60...more

Gold Dome Report - February 2018 #14

Completing their last convening before Crossover Day on Wednesday, the House and Senate dispensed with long calendars today. Although the House considered 24 measures and the Senate considered 29, the mood under the Gold Dome...more

Lawsuit Seeks Repeal of 2017 Pennsylvania Tax Act

by Ballard Spahr LLP on

A group of Pennsylvania fireworks sellers recently filed a complaint in Commonwealth Court, challenging whether the Pennsylvania General Assembly properly enacted Act 43 of 2017 (the 2017 Tax Act). ...more

Gold Dome Report - February 2018 #13

The House and Senate capped off a busy pre-Crossover week with several weighty propositions on their respective floors. In the Senate, members considered the “Keep Faith and Freedom in Adoption and Foster Care Act”, a...more

Gold Dome Report - February 2018 #10

After breaking for Washington’s Birthday, the General Assembly began its all-out sprint to Crossover Day today with both chambers finishing their work before lunch only to reconvene in a flurry of committee meetings. ...more

Gold Dome Report - February 2018 #11

Sixteen more days! But, who is counting? Sine Die is quickly approaching, marking an end to Georgia’s 2018 legislative session. Thus, committees in the House and Senate are now meeting in earnest as lawmakers introduce their...more

Gold Dome Report - February 2018 #9

Wrapping up their legislative week, the Senate adopted two provisions today closely watched by state agencies and local school districts. First, the Senate adopted its version of HB 683, the Amended FY 2018 Budget, by a vote...more

Gold Dome Report - February 2018 #8

Happy Valentine’s Day to our readers! While chocolates and flowers poured through the doors of various offices in the State Capitol today, lawmakers were working on a number of important issues, including delving deeper into...more

Gold Dome Report - February 2018 #6

Lawmakers hit the ground running today with Legislative Day 19, riding on good news on tax revenues that emerged late last week. On Friday, Governor Deal announced that the state’s tax revenues for the month of January were...more

Some Online Sellers of Goods to Pennsylvania Buyers May Need to Take Action by March 1, 2018

by Blank Rome LLP on

Out-of-state sellers of sales-taxable goods to Pennsylvania customers may need to file an election form with the Pennsylvania Department of Revenue by March 1, 2018, agreeing to follow Pennsylvania’s new reporting and notice...more

Is the Supreme Court Set to Extinguish Bellas Hess' Bright Line Rule Barring Imposition of Sales Tax on Out-of-State Internet...

Twenty-six years ago in Quill Corp. v. North Dakota the U.S. Supreme Court held that the Bellas Hess bright line rule that out-of-state sellers cannot be held liable for collecting and remitting sales tax to any state unless...more

Parking Spaces – Should Your Association Be Charging And Collecting Sales Tax?

by Husch Blackwell LLP on

Yes! Thankfully, if the association has not been doing so, there is a way to reduce your back-tax liability, interest and penalties. Do you have parking that is rented out by the Association? Do you charge different...more

Deadline Quickly Approaching: Pennsylvania Law Requires Marketplace Facilitators and Remote Sellers to Make Election by March 1,...

by Reed Smith on

By March 1, 2018, certain marketplace facilitators, remote sellers and referrers must make an election to (1) comply with Pennsylvania’s new sales tax notice and reporting requirements or (2) collect and remit sales tax on...more

MoFo New York Tax Insights - Volume 9, Issue 2

by Morrison & Foerster LLP on

2018–19 NEW YORK STATE EXECUTIVE BUDGET RELEASED - New York State Governor Andrew M. Cuomo has released the New York State 2018-2019 Executive Budget, containing several potentially significant tax proposals. They include...more

You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

by McDermott Will & Emery on

This April, the United States Supreme Court is expected to hear oral arguments in South Dakota v. Wayfair, Inc., a state tax case poised to reconsider the dormant Commerce Clause physical presence standard upheld by the Court...more

Illinois Imposes Electronic Filing Requirements For Sales & Use And Withholding Taxes Effective January 1, 2018

by Akerman - SALT Insights on

The Illinois legislature recently mandated electronic filings for certain sales and use and withholding income tax filings as of January 1, 2018. H. B. 0821 was passed in both houses by May 2017 and signed into law on August...more

A Review of the Tax Implications of Governor Cuomo’s New York State Executive Budget

by Reed Smith on

On January 16, 2017, New York State Governor Andrew Cuomo released his 2018–2019 New York State Executive Budget and accompanying legislation containing proposed amendments to New York’s corporate franchise tax, sales and use...more

Another Online Sales Tax Update: SCOTUS Grants Cert

by Robins Kaplan LLP on

Earlier this month, the United States Supreme Court agreed to hear South Dakota’s challenge in South Dakota v. Wayfair to the 1992 Supreme Court decision in Quill v. North Dakota, which requires a physical presence test to...more

It’s Like Déjà Vu, All Over Again: Wayfair And The Evolution Of Commerce

by Akerman - SALT Insights on

The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus. The crux of the dispute in Wayfair relates to the...more

516 Results
View per page
Page: of 21

"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:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.