Stay up to date with sales tax: Join our mailing list!


TPP, IPP or Service? Sales Tax Classification Webinar

Product classification for sales and use tax purposes used to be so much easier and more clear cut. But that’s not the case anymore! Thanks to rapidly developing technology and the introduction of new products, services and industries, it’s become much more difficult to classify exactly what it is that you’re selling.

 

Rhode Island Enacts Economic Nexus and Reporting Requirements Provisions

On August 3, 2017, Rhode Island enacted affiliate and economic nexus with an alternative reporting requirement structure for those remote sellers that do not collect Rhode Island tax. Per the enacted legislation, the existence and/or presence of a non-collecting retailer's, referrer's, or retail sale facilitator's in-state software on the devices of in-state customers constitutes physical presence in Rhode Island under Quill. Other activities that will constitute nexus in the state include:

 

Washington Enacts Referrer, Marketplace and Reporting Requirements Legislation, Expands Economic Nexus Provisions

Washington has enacted legislation that creates marketplace nexus and reporting requirements provisions and expands the state’s economic nexus provision. Effective January 1, 2018, remote sellers, referrers and marketplace facilitators must elect to either collect and remit Washington sales or use tax on taxable sales into Washington or comply with notice and reporting requirements.

Ohio Enacts Economic Nexus Legislation

Effective January 1, 2018, a seller is deemed to have substantial nexus in Ohio if the seller: 

 

Maine Enacts Economic Nexus Legislation

Effective October 1, 2017, Maine’s legislature has enacted legislation requiring remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically or services that are delivered into Maine, if:

 

  • The seller’s gross revenue from such sales into Maine in the previous calendar year or current calendar year exceeds $100,000; or
  • The seller made such sales into Maine in at least 200 separate transactions in the previous calendar year or the current calendar year.

 

Unclaimed Property: What is it? Do you have it? And what to do about it? Webinar

Unclaimed property compliance requirements have been in effect for many years.  However, many states have not aggressively pursued the collection of unreported property until recently.  As a result, many companies have failed to fully comply and are now facing unexpected compliance responsibilities and liabilities, as well as audit inquiries for prior periods as states move to supplement their budgets.

 

Save Time & Eliminate Guesswork with Effective Tax Research Webinar

Conducting sales tax research is a vitally important task, and there are many reasons you may need to do it. Your boss just found out about a new sales tax law, and she needs you to understand how it applies to your company’s operations, fast! Your business is selling a new line of products, and you need to find out how sales and use tax applies to them. Or maybe your business is entering a new market or state, and you need to understand the sales and use tax laws for that state.

 

Software & Cloud Taxation Made Clear Webinar

Determining how sales and use tax apply to software and the cloud can be intimidating for even experienced tax professionals. There are many reasons why. Sales of software, cloud computing services, software-related services and digital goods can be taxed differently on a state-by-state basis. Even the way in which software is delivered (tangible vs. electronically vs remotely accessed) and whether it’s prewritten or custom can mean the difference between the sale being taxable or exempt.

 

Oklahoma Enacts Tax Amnesty Program

Oklahoma has enacted legislation directing the Oklahoma Tax Commission to establish a tax amnesty program that will run from September 1, 2017 through November 30, 2017. Eligible taxes include sales and use, mixed beverage, gasoline and diesel, gross production and petroleum excise, corporate and personal income, and personal withholding tax. Eligible taxpayers would be entitled to a waiver of penalty, interest, or other collection fees due on the eligible taxes if the they voluntarily file returns and pay taxes due during the course of the amnesty program.

Massachusetts Issues Economic Nexus Directive for Remote Sellers

On April 3, 2017, the Massachusetts Department of Revenue issued a directive with economic nexus provisions for out-of-state internet sellers. It adopts an administrative bright line rule, instead of applying sales and use tax collection requirements on a case by case basis. Per the directive, an internet seller with a principal place of business located outside the state is required to register, collect and remit Massachusetts sales or use tax on sales into the state as follows:

 

Pages

Subscribe to Sales Tax Institute RSS
Scroll to Top