Colorado has issued a private letter ruling determining if sales tax nexus is established for an online wine retailer by a Colorado-based employee who supports internet sales indirectly.
Deliveries in Texas by Out-of-State Retailer Establish Nexus
A Louisiana retailer that did not have any locations in Texas established nexus in the state by delivering furniture in company trucks to Texas residents.
Trade Show Visits Established Nexus in Washington
Trade show visits by employees of an out-of-state seller were sufficient to create nexus for purposes of Washington sales and use and business and occupation taxes.
Illinois Enacts Click-Through Nexus Legislation
In response to the Illinois Supreme Court decision in the Performance Marketing Association, Inc. v. Hamer case, Illinois has enacted revised click-through nexus legislation.
Missouri Enacts Exemption for Out-of-State Businesses Providing Disaster Relief
Missouri has enacted legislation that establishes the Facilitating Business Rapid Response to State Declared Disasters Act.
District of Columbia Enacts Click-Through Nexus Provision
District of Columbia Mayor Vincent Gray has signed legislation which enacts a click-through nexus provision.
New Jersey Enacts Click-Through Nexus Legislation
New Jersey becomes the 14th state that has enacted legislation creating a sales and use tax click-through nexus provision.
Manufacturer Has Nexus in Washington due to Activities that Maintain a Market In-State
An out-of-state company that designs and manufactures custom heating systems had nexus with Washington for business and occupation (B&O) tax purposes due to the presence of a third-party sales representative and company engineers who assisted in the installation of the…
Colorado Enacts Click-Through and Affiliate Nexus Legislation
The legislation outlines types of business activities that create taxable sales not only for corporations but also for unrelated persons who perform activities on behalf of an out of state seller, effective July 1, 2014.
Alabama Adopts New Local Nexus Rule
Alabama has adopted a new nexus rule outlining a business’s obligation to collect and remit local (county and municipal) sales and use tax, whether or not that business has a permanent physical location in the state. The rule will apply…
U.S. Supreme Court Will Not Review Constitutionality of New York Click-Through Nexus Provision
The U.S. Supreme Court denied requests by Amazon.com and Overstock.com to review a New York Court of Appeals ruling concerning New York click-through nexus laws.
Illinois Supreme Court Holds That State Click-Through Nexus Law is Void
The Illinois Supreme Court ruled 6-1 that the state\’s click-through nexus law is pre-empted by federal law.
West Virginia Revises Nexus Ruling
West Virginia has issued a Technical Assistance Advisory that modifies previously issued TAA 99-002 and TAA 2005-02 issued to a taxpayer with respect to the sales and use tax collection obligations for a retailer owned by a certain parent corporation…
Virginia Affiliate Nexus Law Becomes Effective September 1, 2013
Under the legislation, a dealer is presumed to have nexus in Virginia if it maintains a facility or location that facilitates the delivery of tangible personal property sold by the dealer to its customers.
U.S. Supreme Court Petitioned to Review Constitutionality of New York Click-Through Nexus Provision
Amazon.com and Overstock.com have asked the U.S. Supreme Court to review a ruling by the New York Court of Appeals which held that they failed to demonstrate that a statutory provision that required out-of-state internet retailers with no physical presence…
Injunction Blocking Colorado Reporting Requirements for Out-of-State Retailers is Lifted
The U.S. District Court of Appeals for the 10th Circuit has ruled that a lower federal court overstepped its jurisdiction when it declared unconstitutional and issued a permanent injunction against enforcement of a statute and regulations that impose notice and reporting requirements pertaining to use tax on out-of-state sellers.
Minnesota Enacts Click Through Nexus Legislation
Under the legislation, a retailer is presumed to have a solicitor in Minnesota if it enters into an agreement with a resident under which the resident refers potential customers, often by a link, to the seller.
Missouri Enacts Click Through and Affiliate Nexus Legislation
Under the legislation, a vendor is engaging in business in Missouri if any person with substantial nexus with Missouri performs certain activities in relation to the remote vendor within the state, effective August 28, 2013.
Ohio Budget Bill Contains Federal Remote Seller Requirements
Ohio Governor John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes.Per the legislation, if the U.S. Congress enacts the Marketplace Fairness Act of 2013 authorizing states to require sellers that lack substantial nexus…
Maine Enacts Click Through and Affiliate Nexus Legislation
Under the legislation, every agent, representative, salesperson, solicitor, or distributor that has a substantial physical presence in Maine is required to register as a seller in Maine, effective October 9, 2013.
Iowa Enacts Affiliate Nexus Provisions
Iowa has enacted affiliate nexus provisions for sales and use tax purposes, effective June 11, 2013.
Amazon Enters into Negotiated Agreement with Massachusetts
Massachusetts Governor Deval Patrick and Amazon have announced that Amazon will begin collecting and remitting sales tax in Massachusetts, effective November 1, 2013. Amazon has indicated that it will work with the state toward enactment of federal legislation to resolve…
West Virginia Enacts Affiliate Nexus Provisions
West Virginia enacted legislation that adds affiliate nexus provisions to the use tax article of the state code and expands the definition of \”retailer engaging in business in the state,\” effective January 1, 2014.
Kentucky Enacts Remote Seller Reporting Requirement
The legislation requires out-of-state non-collecting retailers who expect less than $100,000 in gross sales into Kentucky per calendar year to provide notice to customers to prompt the payment of use tax, effective July 1, 2013.