News & Analysis as of

Sales & Use Tax Corporate Counsel

Parker Poe Adams & Bernstein LLP

End of National Health Emergency Could Trigger Tax Liabilities for Remote Workers

President Biden recently announced that the national emergency relating to the COVID-19 pandemic will end on May 11, 2023. This move may result in unexpected tax issues for employers with remote workers in states where they...more

Morrison & Foerster LLP

California Enacts Remote Seller and Marketplace Facilitator Sales and Use Tax Legislation

On April 25, 2019, California Governor Gavin Newsom signed remote seller and marketplace facilitator sales and use tax legislation with a threshold of $500,000 of sales of tangible personal property, regardless of the number...more

Kilpatrick

A Range Of State Responses After Wayfair

Kilpatrick on

Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Littler

Supreme Court Year in Review: Union Agency Fees, Travel Restrictions, and the Retirement of Justice Kennedy

Littler on

The U.S. Supreme Court closed out its most recent term, which began in October 2017, with a number of high-profile and ground-breaking decisions. ...more

Morgan Lewis

US Supreme Court to Review Physical Presence Requirement for Sales, Use Tax Collection

Morgan Lewis on

The US Supreme Court agreed to hear South Dakota’s challenge to Quill Corp. v. North Dakota, setting the Court up to decide whether a retailer with no physical presence in a state is required to collect and remit sales and...more

Akerman LLP

Risky Business: Sales Tax Case Sets The Stage For SCOTUS Showdown

Akerman LLP on

It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this...more

WilmerHale

Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017

WilmerHale on

The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts....more

Locke Lord LLP

Massachusetts Department of Revenue Adopts a Novel Administrative Position Requiring Large Out-of-State Internet Vendors To...

Locke Lord LLP on

According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more

McDermott Will & Emery

BREAKING NEWS: Discussion Draft of Online Sales Simplification Act of 2016 Released

McDermott Will & Emery on

On August 26, 2016, the Chairman of the House Judiciary Committee, Rep. Goodlatte from Virginia, released the long-anticipated discussion draft of the Online Sales Simplification Act of 2016. Highlights of the bill include...more

Kilpatrick Townsend & Stockton LLP

Tenth Circuit Rules Colorado Can Require Remote Retailers to Notify Customers of the State's Use Tax

On Monday, the U.S. Court of Appeals for the Tenth Circuit upheld the constitutionality of a Colorado law that requires remote retailers to notify customers of the state’s use tax requirements and report certain customer tax...more

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