News & Analysis as of

Sales & Use Tax Sales Tax

Breaking News: U.S. Supreme Court to Revisit Quill, Grants Cert in South Dakota v. Wayfair, et al.

by Reed Smith on

The United States Supreme Court granted cert in South Dakota v. Wayfair, et al., the lead case challenging the Court’s “physical presence” nexus rule reaffirmed in Quill Corp. v. North Dakota (“Quill”). The Court’s eventual...more

Supreme Court of Ohio Provides Sales Tax Guidance on Employment Services

by Reed Smith on

The Supreme Court of Ohio issued a decision in Accel Inc. v. Testa, in which it determined that some of a taxpayer’s purchases of employment services were not subject to Ohio sales tax, because those purchases fell within an...more

Pennsylvania Enacts Tax Bill

by Reed Smith on

On October 30, 2017, Governor Tom Wolf signed House Bill 542 (“HB 542”) into law to make several tax changes that will generate revenue for Pennsylvania’s 2017/2018 budget. In addition to imposing entirely new tax obligations...more

Ohio Department of Taxation Issues New Sales and Use Tax Economic Nexus Information Releases

by Reed Smith on

On October 20, the Ohio Department of Taxation (the “Department”) issued an information release (“ST 2017–02”) explaining Ohio’s standard for “software” and “network” nexus for sales and use tax, which will take effect...more

Pennsylvania Board of Appeals Sends Sales Tax Refund Claims to Audit: What Do You Do?

by Reed Smith on

The Pennsylvania Department of Revenue’s Board of Appeals (the “Board”) is issuing orders dismissing large and complex sales and use tax refund petitions “without prejudice,” while directing the Department’s Bureau of Audits...more

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

by 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

South Dakota Nexus Law Held Invalid in Violation of Quill

by Varnum LLP on

Like many states, South Dakota recently enacted an aggressive sales and use tax nexus statute requiring certain out-of-state retailers with no physical presence in South Dakota to collect and remit tax on sales made to South...more

Massachusetts to Move Forward With New “Cookie” Nexus Regulation Effective October 1

by Reed Smith on

On September 13, Massachusetts issued a final regulation that will require many “internet vendors” without traditional “physical presence” in Massachusetts to collect and remit sales and use tax, effective beginning October...more

South Dakota Supreme Court Strikes Down ‘Kill-Quill’ Law

by Reed Smith on

Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota’s “kill-Quill” law. South Dakota’s law would have imposed sales tax...more

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

by Faegre Baker Daniels on

In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more

One Step Closer to Quill’s Downfall? South Dakota Supreme Court Hears Oral Arguments in 'Kill-Quill' Case

by Reed Smith on

The South Dakota Supreme Court heard oral argument in South Dakota v. Wayfair, Inc. The case involves a South Dakota law enacted in 2016 that imposes an economic nexus standard to determine whether out-of-state retailers are...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on “Internet Vendors” Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax on sales...more

Pennsylvania Department of Revenue Rules That Information Retrieval Services Are Taxable

by Reed Smith on

The Pennsylvania Department of Revenue has issued a letter ruling advising a vendor that its information retrieval service is subject to Pennsylvania sales tax. The rationale underlying the letter ruling echoes the arguments...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on ‘Internet Vendors’ Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 830 CMR 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax...more

Pennsylvania Senate Passes Tax Bill

by Reed Smith on

Today, the Pennsylvania Senate passed an amended version of House Bill 542 (HB 542), which includes tax code changes that are estimated to generate $571 million in new revenue. (A brief overview of some of the noteworthy...more

Massachusetts Appellate Tax Board Denies Multiple Points of Use Sales Tax Refund Claims

by Reed Smith on

The Massachusetts Appellate Tax Board (“ATB”) has issued an order denying three sales tax refund claims involving multiple points of use (“MPU”) sourcing. In each case, vendors had filed refund claims arguing that their...more

Washington State Imposes New Reporting Requirements for Out-Of-State Sellers Not Collecting Sales Tax

by Stoel Rives LLP on

As part of Washington State’s efforts to collect more sales tax on out-of-state companies’ sales to Washington customers, the Legislature recently enacted H.B. 2163. The bill, signed by the Governor on July 7, imposes notice...more

Recent Nexus Developments: Washington Enacts Legislation Imposing Sales Tax Obligations on “Marketplace Facilitators,” and Ohio...

by Reed Smith on

Washington Governor Jay Inslee signed EHB 2163 July 7, imposing sales and use tax obligations on “remote sellers,” “referrers,” and “marketplace facilitators" beginning January 1, 2018. Businesses subject to the new law may...more

New Incentive for Data Centers in Florida

by Bryan Cave on

This session, Florida approved legislation that provides for a sales tax exemption for data centers and goes into effect on July 1, 2017. The exemption eliminates sales and use taxes for infrastructure, equipment, personal...more

Minnesota Legislature Sends Bill to Governor to Require “Marketplace Providers” to Collect Sales and Use Tax

by Reed Smith on

The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on “marketplace providers”–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers...more

Spotlight on Tennessee: Governor Signs IMPROVE Act to Fund Infrastructure, Reduce Taxes

by Baker Donelson on

The 2017 Legislative Session is in the final stretch. However, one of the most important votes this Session has already occurred with the passage of the Governor's legislative initiative to assist in funding State and local...more

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

by 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

New North Carolina Sales Tax Provisions for Contracts Related to Real Property

by Nexsen Pruet, PLLC on

This alert is relevant for contractors who perform construction services on real property in the state of North Carolina. In South Carolina, contractors remain subject to the traditional sales or use tax at the time of all...more

New York State FY 2018 Budget Bill: Sales Tax Highlights

by McDermott Will & Emery on

On January 16, Governor Cuomo introduced the 2018 New York State Executive Budget Legislation. The bill proposes a number of changes to the New York State sales tax law. Below is a summary of the highlights....more

2017-18 New York State Executive Budget Released by Governor Cuomo

by Morrison & Foerster LLP on

On January 17, 2017, New York State Governor Andrew M. Cuomo released his 2017-2018 Executive Budget. It contains several potentially important tax proposals, including the following...more

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