Amazon and Other Nexus Expanding Laws, a State-by-State Chart
IMPORTANT UPDATE: Since the original publication of this post, SO MUCH has happened in the area of sales tax. The most significant being the U.S. Supreme Court’s decision in South Dakota v. Wayfair, which overturned the long established physical presence standard. The Amazon and other nexus expanding laws described in this post focused on states finding ways to stretch […]
Amazon Laws: The New Normal? An Update on Internet Sales Tax Laws
This post was originally published on SalesTaxSupport* on July 17, 2011. E-Commerce and Internet Sales Taxes; possibly the most contentious area in state taxation today! The arguments for and against internet sales taxes come from all directions – from states who contend they’re losing billions in tax revenues as a result of uncollected sales taxes […]
The Internet Sales Tax Weekly is Now Available
Today, June 28th, I expanded by “publishing” responsibilities by creating a new on-line paper, The Internet Sales Tax Weekly, a compilation of news stories on Internet Sales Tax developments (e.g., the Marketplace Fairness Act, Amazon Laws). If you’re active on social media, like I am, you’ve likely seen the many daily/weekly papers in which interesting news […]
Internet Retailers Find Expanding Sales Tax Laws and Pending Federal Legislation Confusing and Concerning
State Amazon Laws, Federal Legislation: Last month I presented two Webinars, both which dealt with one of my favorite (okay, my favorite) state tax topics – “Internet Sales Taxes”. The first Webinar, “State ‘Amazon Laws’ and Federal Remote Seller Proposals“, was a CPE Webinar geared towards CPAs. The second, “How to Navigate the Online Sales […]
Massachusetts’ Internet Sales Tax Legislation; Amazon Tax or SST Adoption? What Proposed Legislation in Massachusetts Will Really Do
Massachusetts Legislative Update: Will Massachusetts residents soon be paying sales tax on their Amazon purchases? Should Amazon already be collecting Massachusetts sales tax? If you’ve been following the media reports about how Amazon’s recent “expansion” in Massachusetts gives the company nexus, or how Massachusetts may soon be enacting an “Amazon Law”, then you may think that Amazon […]
State ‘Amazon’ Legislation Explodes!
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 […]
The Biggest State Tax Story of 2011: Internet Sales Taxes
It’s the end of 2011 and like many of you I’m reflecting on this past year – on how life has changed, how the kids have grown, and what the coming year has in store. But as a state tax consultant, I’m also reflecting on some incredible 2011 state tax developments. In February of 2011, I […]
A Tale of Two State “Amazon Law” Updates
Originally published October 4, 2011*, State Legislative Developments “It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of […]
California Enacts Explosive “Amazon Law”!
The Golden State becomes the newest state to enact an “Amazon Law”! That’s right! On June 29th, California’s Governor Brown signed into law, what is quickly becoming the nation’s most explosive “Amazon Law” to date. By now you’ve certainly heard about this significant development in the taxation of internet sales as this story has received […]
Are State “Amazon Laws” the “New Normal”?
The “New Normal”, a phrase coined in 2008 to describe the then-new period of diminished investment returns and slower economic growth that seemed permanent after the financial crisis and recession of the last decade. Many have borrowed this term to describe what wasn’t expected or normal in the past, but now is. As I closely […]