Massachusetts’ Economic Nexus Regulation to be Enforced Retroactively; DOR Says its Regulation Not Impacted by Wayfair
In the days immediately following the U.S. Supreme Court’s decision in South Dakota V. Wayfair, many states quickly issued “Wayfair” statements. While some states applauded the decision, others affirmed their “economic nexus” rules adopted prior to Wayfair, and others noted they would review their rules in light of the decision and issue additional guidance at a later […]
Economic Nexus: The “New Normal” or the Demise of Quill?
IMPORTANT UPDATE: Since the original publication of this post, the South Dakota law, discussed in detail below, was challenged as unconstitutional. On June 21, 2018, the U.S. Supreme Court held in favor of the state in South Dakota v. Wayfair and overturned the physical presence standard – opening the door for other states to adopt […]
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 […]
Federal Internet Sales Tax and a New Webpage on Marketplace Fairness Act Blog Articles and More
I’ve been following and reporting on Federal “Internet Sales Tax” developments for quite some time now – actually, almost three years! The first post I wrote on Federal Internet Sales Tax developments was back in July of 2010, shortly after a federal proposal was introduced by the 111th Congress. (That was two Congresses ago, folks!) […]
Internet Sales Tax Legislation and the Dysfunctional 112th Congress
At about noon this past Thursday, January 3rd, the 112th Congress formally ended. That same afternoon, the 113thCongress was sworn in. And as everyone knows “fiscal cliff” legislation was passed at the very last minute! But what about the Federal Internet Sales Tax proposals that were talked about for so long? Well, as some of […]
Smashing the Myth of the “Tax-Free” Cyber Monday
Cyber Monday 2012 – Projected toSurpass $1.5 Billion in Sales It’s Cyber Monday!! The online equivalent to Black Friday and a day that’s anticipated to be the busiest online shopping day of 2012. And while many of you have been perusing the Internet for Cyber Monday “deals”, I’ve been checking the Internet for the media’s […]
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 […]
Federal Internet Sales Tax Legislation Gets Its Day In Committee
Federal Legislation with State Impact: Today, August 1, 2012, the U.S. Senate Committee on Commerce, Science and Transportation held a hearing to discuss The Marketplace Fairness Act, S. 1832. This proposal was the third bill introduced by the 112th Congress that would seek to grant States the authority to require out-of-state (“remote”) retailers to collect sales […]