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 […]

Sales Tax on Computer Design, Software Modification Services: Massachusetts Issues Initial Guidance, Yet Questions and Challenges Remain

On Wednesday, July 24th Massachusetts enacted H.B. 3535, An Act Relative to Transportation Finance (“the Act”), which was passed by legislative override of Governor Deval Patrick’s veto.  The Act includes several significant tax provisions, such as the adoption of market-based sourcing for receipts from other than tangible personal property sales and an increase in the cigarette tax. But perhaps […]

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 […]

Sales Tax on Cloud Computing, SaaS and Related Business Solutions: Massachusetts Issues Draft Directive, Provides Criteria for Establishing Taxability

  “Cloud computing”, “Software-as-a-Service”, “business solutions” which include an incidental transfer of software – subject to Massachusetts sales tax, or not? A recently issued Massachusetts Department of Revenue Working Draft Directive establishes criteria for determining whether transactions involving software and related solutions are subject to the Massachusetts sales tax. _______________________________________________ Massachusetts Issues Working Draft Directive 13-XX, […]

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 […]

Upcoming Changes in the Canadian Sales Tax Regime: What Sales Tax Professionals Need to Know

The following is a guest post by Christina Zurowski, co-founder of Veridical Tax Advisors Inc., a Canadian sales tax advisory firm specializing in Canadian sales tax advisory services for both Canadian and international businesses, and returning guest blogger, Diane Yetter, founder of the Sales Tax Institute.  ********************** What is that expression – there is nothing sure other […]

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 […]

Sales & Use Tax Research: How To Do It Right

The following is a guest post by Diane Yetter, founder of the Sales Tax Institute. I am excited to publishing Diane’s second guest post here at The State and Local Tax “Buzz”.  In today’s post, Diane offers her insights on why thorough sales tax research is important, as well as some helpful tips on how […]

Massachusetts Issues Final Directive on Applying Sales Tax To Third-Party “Deal-of-the-Day” Qualifying Promotional Vouchers

If you’re a frequent visitor to The State and Local Tax “Buzz”, you know that I’ve written several posts on the evolving state tax developments dealing with how states are opting to “tax” Groupon transactions. Specifically, I’ve reported on the administrative guidance that various states have issued, dealing with whether a “deal-of-the-day” certificate or voucher, […]