Mondaq USA: Tax > Sales Taxes: VAT, GST
Womble Bond Dickinson
The public perception is well-established now that international rules are unfit when it comes to taxing digital companies such as Amazon
Reed Smith
On September 11, 2018, the Illinois Department of Revenue proposed emergency regulations to implement Illinois's remote seller law.
Reed Smith
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
McDermott Will & Emery
With the road paved in the US Supreme Court's now famous South Dakota v. Wayfair Inc. decision, many states have begun releasing remote-seller sales tax collection guidance.
Womble Bond Dickinson
The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota's situation.
Freeborn & Peters LLP
On July 9, the Seventh Circuit ruled that the IDOR cannot collect delinquent retail and sales taxes from the proceeds of bankruptcy sales of several businesses because the IDOR did not present evidence of how much...
Hunton Andrews Kurth LLP
A recent Supreme Court ruling regarding sales taxes and new tariffs on Chinese imports instituted by the Trump administration will impact many retailers, which could in turn have an effect on M&A activity in the retail industry.
Dickinson Wright PLLC
In the wake of the United States Supreme Court overturning Quill v. North Dakota, 504 U.S. 298 (1992), by its ruling in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018)...
Reed Smith
In the wake of the U.S. Supreme Court's Wayfair decision, a number of states have begun imposing economic nexus standards for sales and use tax purposes.
Bowditch & Dewey
In this scenario, the receiving brewer takes on liability for the tax on any beer lost in transit.
Duff and Phelps
In 1992, the Supreme Court decided to uphold Quill v. North Dakota stating that a mail-order retailer did not have to collect a state's sales tax if they had no physical presence (or nexus) in that state.
McDermott Will & Emery
Planning For Excise Tax And Base Erosion Minimum Tax (Video)
Seyfarth Shaw LLP
In the past decade or so, the competition for executive talent in the tax-exempt sector of the United States economy has increased.
Reed Smith
The House of Representatives has voted 283 – 132 to approve legislation (HR 184) that would permanently repeal the Affordable Care Act's 2.3% excise tax on the sale of certain medical devices.
Morrison & Foerster LLP
Many states and localities are concerned that the proliferation of streaming services is shrinking tax revenues previously received from sales of traditional forms of entertainment.
Reed Smith
California briefly posted online a draft notice containing new use tax collection rules for retailers, indicating that it may imminently adopt use tax nexus thresholds similar to South Dakota's.
Bowditch & Dewey
On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Alliott Group (International)
The US Supreme Court ruling in the South Dakota versus Wayfair case might have opened a Pandora's Box of tax compliance problems internationally as states look to collect taxes they believe are owed to them. Californian CPA Daryl R. Petrick, Partner at Bowman & Company, LLP, explains the decision and the possible implications for retailers all over the globe.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
McDermott Will & Emery
Planning For Excise Tax And Base Erosion Minimum Tax (Video)
Bowditch & Dewey
In this scenario, the receiving brewer takes on liability for the tax on any beer lost in transit.
Hunton Andrews Kurth LLP
A recent Supreme Court ruling regarding sales taxes and new tariffs on Chinese imports instituted by the Trump administration will impact many retailers, which could in turn have an effect on M&A activity in the retail industry.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Womble Bond Dickinson
The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota's situation.
Seyfarth Shaw LLP
In the past decade or so, the competition for executive talent in the tax-exempt sector of the United States economy has increased.
Reed Smith
In the wake of the U.S. Supreme Court's Wayfair decision, a number of states have begun imposing economic nexus standards for sales and use tax purposes.
Duff and Phelps
In 1992, the Supreme Court decided to uphold Quill v. North Dakota stating that a mail-order retailer did not have to collect a state's sales tax if they had no physical presence (or nexus) in that state.
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