Haight Partner Greg Rolen Testifies About SB 907 Before the California State Assembly
The Buzz, An Economic Development Podcast | Episode 82: Burnie and Kara
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
4 Key Takeaways | Mid-Year Tax Update
Maryland's Controversial Tax on Digital Advertising Explained
#WorkforceWednesday: OSHA Issues COVID-19 Citations, Michigan Enacts Liability Shield, and States Battle for Telecommuter Taxes - Employment Law This Week®
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
Videocast: 2020 – The year of digital taxation
Podcast: State Taxation of Digital Health Products
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
In this post, we take a closer look at state tobacco and nicotine product licensing considerations. When approaching state licensing issues, it may be helpful to establish a checklist to help manufacturers, importers,...more
A couple of years ago we posted an overview of state licensing and excise tax considerations for tobacco companies. In this post, we take a closer look at state excise tax considerations. When approaching state excise tax...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
The Oregon Liquor and Cannabis Commission (OLCC) is set to adopt a new temporary emergency tax compliance rule for cannabis retailers that will be problematic for many in the industry. The rule, which is in response to...more
On June 30, Gov. Gavin Newsom signed budget trailer bill Assembly Bill 195 (AB-195) into law. AB-195 contains several significant reforms to California’s cannabis laws. The most noteworthy changes are outlined below,...more
Texas taxes retailers and wholesalers at half the rate of other taxpayers. Matt Hunsaker breaks down the recent Xerox franchise tax case and what it may mean for leasing companies trying to qualify as retailers or...more
This week, Governor Newsom vetoed Senate Bill 792 (Glazer), which would have required large online retailers to include with their sales tax returns an additional schedule that reports gross receipts based on the “ship to” or...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
Temporary Rules Keep Rolling in - The Oregon Department of Revenue (the “Department”) recently issued four new temporary rules relative to the Oregon Corporate Activity Tax (the “CAT”). The new rules went into effect on...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
The California Department of Tax and Fee Administration held an Interested Parties Meeting to address proposed regulation 1684.5 on marketplace sales. ...more
Arizona Governor Doug Ducey signed House Bill (H.B.) 2757 into law on May 31, 2019. H.B. 2757 requires “remote sellers” and “marketplace facilitators” to begin filing and paying transaction privilege tax (TPT) in Arizona...more
On May 16, 2019, Oregon Governor Kate Brown signed into law HB 3427 (the Bill), which creates a new Corporate Activities Tax. The tax is a gross receipts tax that will be used to establish the “Fund for Student Success,”...more
After two busy weeks culminating in the May 9 bill crossover deadline, Legislators returned this week at a steadier pace. Senate Tax Reform (S622) - The Senate began moving its 2019 tax bill and tentatively approved it...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
In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more
The Policy Division of the South Carolina Department of Revenue has issued a final revenue ruling, SC Revenue Ruling #18-14, addressing retailers without a physical presence in South Carolina. The ruling comes on the heels of...more
Earlier this year, the Kentucky Legislature passed two tax bills that broadly change Kentucky’s corporate and personal income tax system, as well as make a number of sales and use tax and property tax changes. In the effort...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
The Policy Division of the South Carolina Department of Revenue has issued a draft revenue ruling addressing retailers without a physical presence in South Carolina. Comments on the draft ruling are due by August 27, 2018,...more
South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more
On June 4, Illinois Governor Bruce Rauner signed into law the state’s fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act). The Act makes a significant change to the Illinois sales/use tax nexus...more