Groupons, Sales Tax and More – The Issues Continue

Last Friday, March 23rd, I had an article published by the fine folks at Bloomberg BNA.  The article, “State Tax Issues to Consider with ‘Groupons’ And Other Third-Party ‘Deal-of-the-Day’ Programs” appeared in electronic media in the publisher’s State Tax Weekly Report.  The print version of the article is also scheduled to be published in the April […]

As We Wait for Massachusetts, More States Issue “Groupon Sales Tax” Guidance

Administrative Guidance:  Groupons and Sales Tax! Now here’s an issue that states are paying close attention to – specifically how discounts offered through internet based “deal-of- the-day” marketing companies, such as Groupon and LivingSocial, impact the sales price subject to sales tax. In this post, I provide an update on Draft Guidance issued by Massachusetts last […]

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’s “Amazon Law” Drama Continues: An Update on Recent Developments

Following a series of events that rival the drama, suspense and negotiating seen on prime-time TV, it appears as though California’s “Amazon Law” may soon be no more!  At least temporarily, that is!  But before discussing the latest developments, let’s go back to where this drama began. If you caught my original post on California’s “Amazon Law”, […]

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 […]

Wondering How Sales Tax Applies to a Groupon? So Are Many of The States!

Groupon, LivingSocial; those increasingly popular internet based social coupon programs.  If you’re a business launching a new product or service or just looking to increase your customer base, you’ve probably contemplated promoting your business through one of these programs.  With Groupon being named one of the “fastest growing companies in Web history” by Forbes.com, it’s […]

Twitter’s San Francisco Payroll Tax ‘Deal’ and Why Stock Option Compensation Matters

Last week, San Francisco’s Board of Supervisors voted to approve the Mid-Market Payroll Tax Exclusion, legislation which will give Twitter a tax “break” for moving into San Francisco’s Mid-Market neighborhood, an area of the city with a less than stellar reputation and one which San Francisco hopes to revitalize.  How will this exemption work for […]