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State Taxes Sales Tax

Blank Rome LLP

Massachusetts High Court Finds Statutory Right to Apportionment of Sales Tax for Software Used in Multiple States

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The Massachusetts Supreme Judicial Court denied the Commissioner of Revenue’s attempted money grab and held that there is a statutory right to apportion sales tax on receipts from the sale or license of software that was...more

BakerHostetler

[Podcast] The Final Three Fall - Economic Presence & Marketplace Facilitator Tax Law Update

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At the end of 2020, only three states with a sales tax had not passed a marketplace facilitator/economic presence package: Florida, Kansas, and Missouri. After this legislative session, those final three holdouts have fallen...more

Blank Rome LLP

Florida Enacts Remote Seller Nexus and Marketplace Provider Laws

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On April 19, 2021, Florida joined a growing number of states in enacting legislation imposing sales and use tax collection obligations on remote sellers lacking a physical presence in the state and requiring so-called...more

McAfee & Taft

Oklahoma Sales Tax Code amended to provide exemptions for certain business-to-business sales of tangible property

McAfee & Taft on

On May 3, 2021, Governor Kevin Stitt signed HB 1060, which amends the Oklahoma Sales Tax Code. Oklahoma levies a state sales tax of 4.5% on the gross proceeds received from all sales of tangible personal property unless...more

Foster Garvey PC

Online Travel Update: Texas seeks to impose new lodging tax on hotel bookings; Expedia launches rebrand pushing for post-pandemic...

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This week’s Update features a number of stories on the largest online distributors as well as a story on an interesting new player that focuses exclusively on hoteliers’ “beyond bed” ancillaries and experiences. Enjoy....more

Kilpatrick Townsend & Stockton LLP

4 Key Takeaways - Practical Insights on New Tax Issues

On March 23rd, Kilpatrick Townsend Tax Partners Lynn Fowler, Heather Preston, and Jeff Reed participated in a webinar hosted by the firm called Practical Insights on New Tax Issues. The webinar discussed recent issues arising...more

Baker Donelson

S.A.L.T. Select Developments - April 2021

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Hodgson Russ LLP

Sales Tax Cases from the TiNY Blog for the Week of March 25, 2021

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Here are the sales tax cases from the TiNY blog for the week of March 25, 2021. Matter of Stamatelos; Supervising ALJ Friedman; Division’s Rep.: Adam Roberts; Petitioner’s Rep.: pro se; Articles 28 and 29 (by Joe...more

Akerman LLP - SALT Insights

Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

Hodgson Russ LLP

Matter of M & Y Developers, Inc.; Division’s Rep.: Anita Luckina; Petitioner’s Reps.: Joshua Lawrence and Timothy Noonan; Articles...

Hodgson Russ LLP on

By way of summary: Petitioner paid sales tax on purchases of concrete used in foundation work for building projects. Petitioner then sought a refund for the sales tax it paid, claiming that the concrete purchases qualified as...more

Hodgson Russ LLP

TiNY Report for February 19, 2021 (reporting on DTA cases issued February 4 and 11)

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There were one ALJ Order and four Determinations posted since the cases covered in our last report. ALJ ORDER - Matter of Shalein and Nahnoush; Judge Connolly; Division’s Rep.: Maria Matos; Petitioners’ Rep.: pro se;...more

Pierce Atwood LLP

Maine Revenue Issues Additional COVID-19 Income and Sales Tax Guidance

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On February 12, 2021, Maine Revenue Services (MRS) issued a tax alert with additional tax guidance for taxpayers impacted by the COVID-19 pandemic....more

BakerHostetler

[Podcast] Tech & Tax: Roundup on State Taxation of Technology

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Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing....more

Hodgson Russ LLP

TiNY Report for January 28, 2021 (reporting on DTA cases issued January 21)

Hodgson Russ LLP on

I am trying to get TiNY back into the groove of publishing within days (instead of weeks) of the issuance of cases by the DTA. There were three Determinations and one ALJ Order posted to the DTA’s site last Thursday. PLUS, we...more

Freeman Law

Salt Alert Nevada Amnesty Program

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The Nevada Legislature has enacted a one-time tax amnesty program for qualified businesses or individuals doing business in Nevada. Benefits Of Amnesty - The program allows for penalty and interest to be waived on...more

Hodgson Russ LLP

TiNY Report for January 22 (Reporting on DTA cases issued December 10, 16, 23 and 30 and January 7 and 14)

Hodgson Russ LLP on

Happy New Year, constant readers. We had a special edition a few weeks ago, and then we were distracted by other developments. But now we are back to our regular menu consisting of (mostly) timies . . . Oliver Twist’s diet...more

Sullivan & Worcester

Of Countertops and Sales Tax in Massachusetts

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Remodeling one’s kitchen is undoubtedly one of the most expensive items on a fixer-upper owner’s budget. The Tax Trotter knows first-hand – she and Mr. Tax Trotter purchased the worst house on the best block 8 years ago and...more

Blank Rome LLP

New York Governor Releases 2021-22 Executive Budget

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On January 19, 2021, New York State Governor Andrew M. Cuomo submitted his Executive Budget, applicable to the state’s fiscal year beginning April 1, 2021. The governor’s proposal, which will now be the subject of public...more

Hodgson Russ LLP

New York Legislative Tracker: January 22, 2021 Update

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We’re back with another update on recently-introduced tax legislation. As discussed last week, we continue to see bills reintroduced that expired at the end of the last session. Two of the more interesting proposals include...more

BakerHostetler

Falling Dominoes: Economic Presence Nexus Update (Sales & Income)

BakerHostetler on

And then there were three . . . Florida, Kansas, and Missouri don't have economic presence or marketplace facilitator sales tax laws on the books. Will that change this session? Will sales tax nexus laws bleed over on the...more

Freeman Law

On-line Retailers and Remote Sellers: Sales and Use Taxes

Freeman Law on

The Supreme Court of the United States’ decision in Wayfair, in June 2018, changed the landscape for sales and use taxes nexus for on-line retailers and remote sellers. Due to budgetary deficits the states are facing due to...more

BakerHostetler

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

BakerHostetler on

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

Hodgson Russ LLP

TiNY Report for December 10, 2020 (Reporting on DTA cases issued December 3)

Hodgson Russ LLP on

‘Tis the season for giving, and the DTA was in the giving mood last week, lavishing us with eight determinations (one for each day of Hanukkah) and two orders (one for each Buffalo Bills win in December—so far.)...more

Hodgson Russ LLP

Matter of MarketShare Partners, LLC; Division’s Rep.: Stephanie Scalzo; Petitioner’s Reps.: R. Gregory Roberts, and Jeremy Gove;...

Hodgson Russ LLP on

After weeks of being absent from TiNY (in part due to Chris Doyle’s encroachment on my territory), I’m back in a big way.  The Division of Tax Appeals issued a whopper of a sales tax determination – 55 pages!  It addresses...more

Sullivan & Worcester

Key Tax Provisions in the Massachusetts FY21 Budget

Sullivan & Worcester on

On December 11, 2020, Massachusetts Governor Charlie Baker signed the Commonwealth’s FY21 budget into law. While the $45.9 billion budget does not raise taxes, it includes a number of significant tax provisions summarized...more

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