News & Analysis as of

State Taxes Sales & Use Tax

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

Pa. 2017 Tax Bill Changes Withholding Requirements, Sales Tax, Corporate Income Tax, and Tax Appeal Procedure

by Ballard Spahr LLP on

The Tax Bill signed by Governor Tom Wolf on October 30, 2017 made several significant changes to Pennsylvania tax laws that are estimated to generate additional revenue for the Commonwealth. Notable changes under the new law...more

Massachusetts High Court Hears Oral Argument on Consumer’s Standing to Recover Sales or Use Tax

An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham...more

Measuring the Worth of Advisory Opinions: A New York Cloud Computing Illustration

by Alston & Bird on

Guidance from state tax departments can be a useful resource for analyzing how a state’s tax laws apply to a specific set of facts. But with increasing frequency, tax departments are releasing guidance that seems less...more

Massachusetts ‘Cookie’ Nexus Regulation Challenged... in Virginia Circuit Court

by Reed Smith on

On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue’s “cookie” nexus regulation. The action asserts that the regulation violates the Commerce Clause...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

Flandreau Santee Sioux Tribe Receives Partial Victory in South Dakota Tax Case

by Holland & Knight LLP on

HIGHLIGHTS: •In a recent case before the U.S. District Court for the District of South Dakota, Flandreau Santee Sioux Tribe v. Gerlach, the Flandreau Santee Sioux Tribe (Tribe) won a partial, but significant, victory...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

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

Rhode Island State Tax – 2018 Budget Highlights

by Partridge Snow & Hahn LLP on

After some delay, Rhode Island's budget bill (H. 5175Aaa) was finally signed into law by the governor on August 3, 2017. The budget contains a number of changes impacting the administration of state and local taxes, not the...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 State Tax Developments

by Reed Smith on

Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax. In this update, we’ll discuss the following developments: - Corporate excise tax implications of the Department’s decision to...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

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

House Judiciary Subcommittee to Consider Sensenbrenner Bill on July 25, 2017

by McDermott Will & Emery on

The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141...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

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

Connecticut Will Make You Disclose Personal Customer Data!

by McDermott Will & Emery on

The Connecticut Department of Revenue Services (DRS) recently issued demand letters to many remote sellers requiring that they either: (a) provide electronic sales records for all individual sales shipped to a Connecticut...more

Maine to Require Collection of Sales and Use Tax from Remote Sellers

by Pierce Atwood LLP on

The state of Maine has waded into uncharted territory with the passage of a law that requires out-of-state sellers to collect Maine sales and use tax on their sales into Maine even if they do not have a physical presence in...more

Alabama Tax Legislative Summary: 2017 Regular Session -- Some Unofficial Predictions For Upcoming Session(s)

The Alabama Legislature adjourned late Friday, May 19, with several tax bills crossing the finish line during the final week (and many on the last day). Both the Education Trust Fund and General Fund budgets were passed by...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

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