The provisions amend the definition of “retailer” and “engaged in business” to include anyone making sales of taxable items or services through an independent contractor or representative located in Connecticut, effective May 4, 2011.
Main Street Fairness Act Introduced in Congress
Both houses of Congress introduced legislation on July 29, 2011 that would give member states of the Streamlined Sales and Use Tax (SST) Agreement to collect sales tax from remote sellers that do not qualify for the small-seller exception although…
California Enacts Click-Through and Affiliate Nexus
California has enacted click-through and affiliate nexus legislation that expands the definition of a retailer engaged in business in California, effective as of June 29, 2011. The definition now includes any retailer who enters into an agreement with a person…
South Dakota Enacts Bills for Affiliate Nexus and Remote-Seller Reporting Requirements
The South Dakota governor signed an “affiliate nexus” bill into legislation as well as legislation regarding remote-seller reporting requirements, effective July 1, 2011.
Vermont Signs Click-Through Nexus, Reporting Requirements Legislation
The Vermont governor signed legislation that includes provisions for click-through nexus and remote seller reporting requirements, effective May 24, 2011.
Arkansas Enacts Click-Through Nexus and Affiliate Nexus Bill
Arkansas enacted an affiliate nexus and click-through nexus law, effective October 27, 2011.
U.S. House of Representatives Introduces Resolution Opposing Remote Collection Authority
The U.S. House of Representatives has introduced a resolution opposing any legislation that would grant state governments the authority to impose any sales tax collecting requirements on out-of-state small businesses that partake in online commerce. Introduced by Rep. Daniel Lungren,…
Amazon Lawsuit Against North Carolina Department of Revenue Settled
A lawsuit filed against the North Carolina Department of Revenue by Amazon.com, LLC has been settled. The lawsuit alleged that an information request issued by the North Carolina Department of Revenue violated the First Amendment as it sought all information…
Colorado Bills Introduced to Repeal Amazon Law Indefinitely Postponed
Two pieces of Colorado sales and use tax legislation to repeal the \”Amazon law\” have been indefinitely postponed in committee.
Illinois Click-Through Nexus Bill Signed, Bill to Eliminate Provisions Introduced
The bill will treat some out-of-state sellers as maintaining a place of business in Illinois, making them responsible for collecting use or service use tax on goods or services sold for use in Illinois, effective July 1, 2011.
New Jersey Division of Taxation Provides Guidance Regarding Voluntary Disclosure Program.
The New Jersey Division of Taxation has issued guidance regarding its Voluntary Disclosure Program to individual and business taxpayers. The program is intended for taxpayers who realize they have nexus in New Jersey or have an obligation to file taxes.…
Federal Court Issues Injunction Prohibiting Colorado Remote-Seller Reporting Requirements
A federal district court has issued a preliminary injunction prohibiting Colorado from enforcing remote-seller reporting requirements on out-of-state sellers not obligated to collect Colorado sales tax.
California Legislation Would Require Notification to Online Purchasers
If enacted, recently passed California legislation would require retailers, who are not required to collect use tax, to provide notification on their retail Internet Web site or catalogue that tax is imposed on the storage, use, or other consumption in…
Oklahoma Passes Nexus Presumption Bill
Oklahoma passed a bill that amended the definition of retailer to include remote retailers that are affiliated with retailers maintaining a place of business in Oklahoma, effective June 9, 2010.
Colorado Nexus Presumption Bill Enacted
Governor Bill Ritter signed a bill, effective March 1, 2010, that imposes a sales tax collection responsibility on out-of-state remote retailers that do not collect Colorado sales tax.
Washington Insurance Company Created Nexus for Affiliated Mail Order Pharmacy
The Washington Department of Revenue has determined that business and occupation tax is due on an out-of-state mail order pharmacy’s sales to an in-state affiliated insurance company’s benefit plan subscribers. The insurance company’s and/or its representatives distributed brochures containing information…
Persons Subcontracting With the State of Illinois Must Collect and Remit Illinois Use Tax
Effective July 1, 2010, all persons entering into a contract or subcontract with an Illinois State Agency, and all affiliates of the person, must collect and remit Illinois use tax on all sales into the state of tangible personal property.…
Out-of-State Company’s Drop Shipment Sales Not Taxable in New Mexico
A taxpayer, drop ships tangible personal property to its New Mexico customers, was not liable for New Mexico gross receipts because it did not have nexus in New Mexico. The taxpayer’s sales agreement with its customers provides that the transfer…
Employee Visits in Washington Establishes Nexus
An out-of-state manufacturer of vapor barriers and insulation facings established nexus in Washington state for business and occupation (B&O) tax purposes.
Use of Independent Consultant Does not Create Nexus in Florida
The Florida Department of Revenue found that a taxpayer’s use of an independent consultant in Florida did not create nexus for Florida sales and use tax. The taxpayer is a limited liability company that makes interstate sales of general merchandise…
Related Seller Was Not Required to Register in Utah
In a private letter ruling, the Utah State Tax Commission found that an out-of-state “nexus seller” would not create nexus for an out-of-state “related seller”. In the letter, the nexus seller has an office in Utah as well as employees…
North Carolina Governor Signs Budget that Includes Amazon Provision
Under the provision, a retailer is presumed to engage in business in North Carolina if the retailer has an agreement with a resident under which the resident refers potential customers, usually with a link, to the retailer.
Virginia Rules Third-Party Installation Services Did Not Cause Nexus
A seller of storage systems located outside of Virginia was not required to register for Virginia sales and income tax as the result of installation services provided by a third party. The Virginia Department of Taxation found that the nexus…
Out-Of-State Vendor Selling in Missouri Creates Nexus
The Missouri Department of Revenue issued a Letter Ruling stating that the sales of an out-of-state business are subject to Missouri use tax because its activities established nexus with Missouri. The company is an out-of-state vendor that sells tangible personal…