Washington state appellate panel affirmed the Board of Tax Appeals’ final decision granting summary judgment finding in favor of the Washington Department of Revenue (DOR) for a Business and Occupation (B&O) tax assessment.
The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to provide additional guidance to marketplace facilitators and sellers about each\’s responsibility for sales tax
It’s daunting to figure out where you have sales tax obligations. And when you are a service provider, the responsibility grows even more complicated! If you have physical or economic nexus in the states that tax services across the country,…
On February 13, 2023, South Dakota Governor Kristi Noem signed Senate Bill 30 into law, which eliminates the 200-transaction threshold from South Dakota’s economic nexus threshold, effective July 1, 2023.
A North Carolina taxpayer who is an affiliate of original equipment manufacturers (OEMs) does not meet the definition of a “marketplace facilitator” per a private letter ruling from the North Carolina Department of Revenue.
As a new economic cycle unfolds, some changes are appearing on the horizon. States have been thorough in reassessing their sales tax policies to make positive changes for taxpayers. A lot of bold tax changes were proposed in the 2022 legislative session, and the same is to be expected of 2023.
The California Court of Appeal, Second Appellate District released a decision on January 9,2023, confirming the CDTFA had the legal discretion to hold third party sellers responsible for the sales tax due on sales made through Amazon.
The Supreme Court of North Carolina ruled to uphold a sales tax assessment against a Wisconsin based printer, rejecting the taxpayer\’s argument that they could not be subject to sales tax under the U.S. Supreme Court decision McLeod v. J.E. Dilworth Co.
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.