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.
Sales Tax Best Practices for E-Commerce Businesses
In this blog post, we will explore some essential best practices for e-commerce businesses to successfully handle sales tax.
6 Best Practices for Sales Tax Exemption Certificate Management
These six best practices for sales tax exemption certificate management can help prevent documentation snafus.
Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses
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
North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.
California Adopts New Regulations to Clarify Marketplace Facilitator Responsibilities
California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.
How To: Determine Sales Tax Sourcing for Services
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,…
Texas Upholds Nexus Determination for Out-of-State Seller
The Texas Comptroller of Public Accounts upheld a nexus determination for an out-of-state seller making sales of licensed software into Texas.
Dismissal of Illinois Qui Tam Claim Against UK Tailor Affirmed
A Chicago man’s qui tam action claim against a U.K. tailor was dismissed by a circuit court. The dismissal was recently affirmed by an Illinois Appellate Court.
Event Vendor Found Liable for Sales Tax in Mississippi
The Mississippi Supreme Court unanimously decided that Saltwater Sportsman Outfitters LLC is liable for $80,000 in additional sales tax.
Louisiana Removes 200 Transaction Threshold from Economic Nexus Rules
Effective August 1, 2023, Louisiana will no longer have 200 transactions as part of the state\’s economic nexus threshold.
Utah Legislation Updates Peer-to-Peer Car-Sharing Regulations
A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.
South Dakota Drops 200 Transaction Count from its Economic Nexus Threshold
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.
Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
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.
3 Trending 2023 Sales Tax Issues
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.
Texas Comptroller Explains Remote Seller, Marketplace Tax Policies
The Texas Comptroller of Public Accounts has offered new guidance and answers to FAQs for marketplace sellers and marketplace provides.
CA Appeals Court Sides with CDTFA And Amazon in Sales Tax Issue
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.
Key Sales Tax Updates Affecting the Northeast
No region of the United States is immune from sales tax updates…
North Carolina Supreme Court Rules Against Sales and Use Tax Distinction in Wisconsin Taxpayer’s Appeal
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.
Supreme Judicial Court of Massachusetts Issues Ruling on Cookie Nexus
The Supreme Judicial Court of Massachusetts has issued a ruling in favor of the taxpayer in relation to a state rule regarding vendors making internet sales which would allow the Massachusetts Commissioner of Revenue to consider the use of cookies, apps, and content delivery networks (CDNs) while deciding whether a vendor was in or out of the State of Massachusetts.
Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers
Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.
Amazon FBA Warehouses in Pennsylvania Doesn’t Establish Physical Presence
The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.
Sales Tax 101: Determining When Sales Tax Applies
This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.
Wayfair Sues Colorado City and Department of Revenue Over Undue Burdens on Out of State Taxpayers
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.