Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Podcast: State Taxation of Digital Health Products
Podcast: South Dakota v. Wayfair
State and Local Taxation: Headline News and Trends (CPE/CLE)
Polsinelli Podcast - Public Policy Issues in 2013
A Massachusetts tax auditor once said to me with pride, “They don’t call us ‘Taxachusetts’ for nothing!” when I explained that the Department’s position was unsupported. Recently, Massachusetts was reminded that its...more
Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more
The Multistate Tax Commission (MTC) is updating its Public Law 86-272 guidance, “Statement of Information Concerning Practices of Multistate Tax Commission and Signatory States under Public Law 86-272,” to address internet...more
New York State increased the sales tax economic factor presence nexus threshold from $300,000 to $500,000. The change is retroactive to June 1, 2019....more
The West Virginia State Tax Department has announced that, beginning January 1, 2019, remote sellers will be required to be registered to collect and remit state and municipal sales and use tax for sales made to customers...more
The U.S. Supreme Court heard oral arguments in the latest challenge to Quill’s physical-presence standard for collecting state use taxes. Our State & Local Tax Group provides a first-hand account of the lively debate and...more
A number of parties have filed amicus curiae briefs in South Dakota v. Wayfair, a case that could substantially reshape the state sales tax landscape. Perhaps one of the most interesting amicus briefs was filed by a group of...more
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
This week’s OTA & Travel Distribution Update for the week ending Friday, January 12, is below. This week’s Update features stories predominantly on OTAs....more
If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more
2015 - The Price of Customer Loyalty: Rewards Programs and Sales and Use Tax Issues - 09.21.2015 - Retailers and other businesses use loyalty and rewards programs to draw in customers throughout the year. However,...more
On June 30, 2015, Ohio Governor John Kasich signed into law the biennial budget bill, Amended Substitute House Bill No. 64 (“HB 64”). The legislation underwent substantial changes during the legislative process such that the...more