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On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015. Similar legislation – the Marketplace Fairness Act of 2013 – was previously introduced in February 2013 and passed by the Senate on May 6, 2013. That legislation failed to be enacted. If passed, the Marketplace Fairness Act of 2015 would authorize states meeting certain requirements to require remote sellers that do not meet a "small seller exception" to collect their state and local sales and use taxes. For more information on the previous legislation, visit Federal Government Introduces New Remote Seller Bill. (Marketplace Fairness Act of 2015, March 10, 2015)

 

UPDATE: This bill failed to pass during the 114th Congressional Session running from January 3, 2015 to January 3, 2017.  Therefore, this bill has died and would need to be reintroduced to be considered and voted on.

(03/16/2015)

On December 16, 2014, President Barack Obama signed the Consolidated and Further Continuing Appropriations Act, 2015, for sales and use tax purposes. The Act includes a provision that extends the Internet Tax Freedom Act (ITFA) until October 1, 2015 with all provisions unchanged.

 

On January 9, 2015, the House of Representative introduced a bill (un-numbered) that would permanently extend the ITFA, banning states and local jurisdictions from imposing any new tax on internet access. The proposed bill removes the current effective dates of November 1, 2003 through October 1, 2015 and changes the effective date to be effective for new taxes imposed after the date of the enactment.  It is not clear if states that have been grandfathered under the existing provision could retain their current tax on internet access but it appears that may be the case.  No formal legislation has been introduced that would incorporate the Marketplace Fairness Act into this bill. The bill is sponsored by House Judiciary Committee Chairman Bob Goodlatte, among others.

 

For our previous news item on this topic, see Internet Tax Freedom Act is Extended Through December 11, 2014.

 

For an update on this news item, see Internet Tax Freedom Act Extended Until December 11, 2015.

 

(Consolidated and Further Continuing Appropriations Act, 2015; H.R. 235)

(02/12/2015)

Connecticut has issued an informational publication regarding the attorney occupational tax and client security fund fee. Any person admitted as an attorney by the Connecticut Superior Court and engaged in the practice of law in Connecticut during the preceding calendar year is subject to the attorney occupational tax and required to file Form 472, Attorney Occupational Tax Return. For periods beginning on or after January 1, 2014, Form 472 must be filed and paid electronically through the Department of Revenue Services Taxpayer Service Center. The annual fee is $565 even if the attorney practices for a part of the year.   Exceptions are limited and are primarily related to licensed attorneys who do not practices law as part of their occupation.  The return is due January 15 of each year whether or not the tax is owed. (Informational Publication 2014(13), Connecticut Department of Revenue Services, September 29, 2014)

(10/22/2014)

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act (ITFA) through December 11, 2014 as part of the joint resolution which made continuing appropriations for fiscal year 2015. The ITFA was previously set to expire on November 1, 2014. The ITFA bars state and local governments from imposing multiple or discriminatory taxes on electronic commerce and taxes on Internet access.

 

For an update to this news item, see Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced.

 

(P.L. 113-164 (H.J. Res. 124), 113th Congress, 2nd Session, Laws 2014)

(09/26/2014)

Effective October 1, 2014, the deadline for remitting monthly Connecticut sales and use taxes and filing returns is changed to on or before the 20th day of the month next succeeding each monthly period.  Prior to October 1, 2014, the deadline is the last day of the month. The Connecticut Department of Revenue Services may require any person who is delinquent to remit the tax collected during a weekly period on a weekly basis. Anyone who is required to remit tax for a weekly period is required to remit the tax on or before the Wednesday next succeeding the weekly period. The requirement to remit tax on a weekly basis does not change a person's obligation to file monthly or quarterly returns. The Department is required to send a written notice informing anyone required to remit tax on a weekly basis. Anyone so required must remit tax on a weekly basis for one year beginning on the date indicated in the written notice. Any person who fails to remit tax on a weekly basis is subject to all penalties imposed under the sales and use tax laws, including the revocation of that person's permit. (Act 155 (H.B. 5466), Laws 2014, effective as noted)

(06/23/2014)

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