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State Taxes Sales & Use Tax Retailers

Pillsbury - SeeSalt Blog

California Governor Vetoes Sales Tax Bill Seeking to Require Large Online Retailers to File Informational Reports Detailing Sales...

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

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

Eversheds Sutherland (US) LLP

MTC Uniformity Committee considers updated marketplace facilitator white paper

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

Pillsbury - SeeSalt Blog

California CDTFA Marketplace Sales Interested Parties Meeting Update

Pillsbury - SeeSalt Blog on

The California Department of Tax and Fee Administration held an Interested Parties Meeting to address proposed regulation 1684.5 on marketplace sales. ...more

McDermott Will & Emery

Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law

McDermott Will & Emery on

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

Burr & Forman

South Carolina Department of Revenue Issues Final Guidance for Remote Sellers

Burr & Forman on

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

Steptoe & Johnson PLLC

Sales Tax Changes for Non-Profits in Kentucky

Steptoe & Johnson PLLC on

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

Burr & Forman

South Carolina Publishes Remote Seller Sales Tax Guidance

Burr & Forman on

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

Burr & Forman

South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes

Burr & Forman on

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

McDermott Will & Emery

Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard

McDermott Will & Emery on

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

Eversheds Sutherland (US) LLP

This is Not a Joke: Federal Court to Consider Quill and Comity

In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

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