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
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
Can an online merchant have nexus with a state because its merchandise may be stored in the state? And what is the scope of the government’s authority to make inquiries of the out-of-state online merchant to obtain...more
The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more
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
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
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
Online Tax Consideration Expected to Make Headway in 2021 - Online taxation will be a hotly contested issue in the 2021 Florida legislative session, potentially reaching into every industry that sells goods and services...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
Effective November 1, 2019, remote sellers no longer have the option to collect and remit Oklahoma tax or report sales information to the Oklahoma Tax Commission. However, SB 513, enacted in May of 2019, raises the annual...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 Kansas Department of Revenue recently released Notice 19-04 (the “Notice”) which provides that all remote sellers making sales into the state are required to register for and begin collecting and remitting sales and use...more
As expected, Rhode Island enacted legislation effective July 1, 2019 that requires remote retailers, marketplace facilitators, and referrers to register with the Rhode Island Division of Taxation and collect and remit Rhode...more
Since the US Supreme Court’s June 21, 2018, decision in South Dakota vs. Wayfair, Inc. , many of the 45 sales tax-collecting states have been making moves to put laws and processes in place for tax collections for...more
In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing...more
The Pennsylvania Department of Revenue (“DOR”) has adopted new rules explaining when out-of-state sellers are required to collect Pennsylvania sales tax on sales to Pennsylvania buyers. The new rules are effective July 1,...more
On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia now subjects digital...more
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
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
On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more
In the wake of the United States Supreme Court overturning Quill v. North Dakota, 504 U.S. 298 (1992), by its ruling in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), Michigan Department of Treasury issued a lot of...more
Sales and use tax compliance is complicated. Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself...more
A bill passed in Connecticut’s 2018 legislative session seeks to expand the conditions under which certain out-of-state retailers must collect and remit Connecticut sales tax....more
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke at Tax Executives Institute’s Tax School in Dallas, Texas, on April 25th. He discussed the South Dakota v. Wayfair oral argument, which occurred...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 51-year old tax decision may finally be overturned as the Supreme Court takes a third look at a highly controversial sales tax issue: Should companies be required to remit sales taxes to states in which they sell products...more