State Legislative Updates: Last week, I authored a post for the SalesTaxSupport.com blog. If you’re a frequent visitor to the State and Local Tax “Buzz”, you may already know that I’m the e-Commerce/Internet Sales Tax contributor for this excellent, on-line sales tax resource website. (See right side text box for more about my contributions to the SalesTaxSupport.com blog and my “Contributions to Other Blogs and Websites” webpage for links to my SalesTaxSupport contributions.)
When I wrote my first post for the SalesTaxSupport.com blog back in July of 2011, I wrote about State “Amazon Laws” – what these laws are and which states had enacted an “Amazon Law”. I also posed the question on whether the trend toward enacting these expansive, click-through, presumptive nexus laws was likely to continue, whether the trend might be considered “the new normal”. And indeed, that first SalesTaxSupport.com post was aptly titled, “AmazonLaws: The New Normal? Internet Sales Tax Law Update”.
In the months that followed the publication of that initial post, we witnessed the eruption and unraveling of what could be considered the biggest state “Amazon Law” development of 2011. I’m speaking, of course, about the explosive developments that began with California’s enactment of its “Amazon Law” and which ended with the temporary repeal of this controversial law. (If you missed the California “story”, you can read about California’s “Amazon Law” enactment and demise at my prior posts “California Enacts Explosive ‘Amazon Law’!”, “Amazon Law (& Order). The California Season Summary…”, and “ATale of Two States – The “Amazon Law” Saga Continues”)
But by the time the focus on this significant state “Amazon Law” development had quieted, the attention had turned to the introduction of the first of three Federal proposals that would require out-of-state (“remote”) sellers to collect sales tax in states in which their customers were located without regard to nexus. This first proposal, the MainStreet Fairness Act (S. 1452/H.R. 2701) was introduced on July 29, 2011. By the end of 2011, two more proposals were on Congress’ agenda; the MarketplaceEquity Act (H.R. 3179) introduced on October 12, 2011, and the MarketplaceFairness Act (S. 1832), introduced November 9, 2011.
And although state “Amazon Law” developments didn’t cease during the latter half of 2011, the Federal proposals quickly became the main focus as everyone wondered whether a “Federal solution” to close the “internet sales tax loophole” would finally pass.
But in the last few months, States have been quick to reclaim the spotlight!And suddenly it seems as though “Amazon” legislation is being introduced everywhere! (Clickto continue reading)
The Biggest State Tax Story of 2011: Internet Sales Taxes, The State and Local Tax “Buzz”, 12/30/11
Sales Tax Act – Main Street or Marketplace. Is SST Issue Key?, SalesTaxSupport.com, 12/22/11
Congress Introduces a Hybrid Solution: The Marketplace Fairness Act, The State and Local Tax “Buzz”, 11/28/11
The Marketplace Equity Act – Congress Introduces a Second Remote Seller Collection Bill, The State and Local Tax “Buzz”, 10/31/11
Can the Main Street Fairness Act Stop the Sales-Tax Madness?, AllBusiness.com, 8/22/11
Main Street Fairness Act. Is SST the Silver Bullet?, SalesTaxSupport.com, 8/10/11