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New Jersey Amends Combined Reporting, Adopts Marketplace Facilitator Law
As part of Governor Murphy's efforts to "modernize" business taxes, New Jersey enacted sweeping changes to its corporation business tax, including combined reporting and market sourcing for services.
United States
9 Oct 2018
Why Wayfair Won't Matter
Supreme Court case raises ‘substantial nexus' controversy in internet age, capturing attention of tax specialists—and the public.
United States
31 May 2018
Deadline Quickly Approaching: Pennsylvania Law Requires Marketplace Facilitators And Remote Sellers To Make Election By March 1, 2018
By March 1, 2018, certain marketplace facilitators, remote sellers and referrers must make an election to (1) comply with Pennsylvania's new sales tax notice and reporting requirements or (2) collect and remit sales tax on sales to Pennsylvania customers
United States
8 Feb 2018
Breaking News: U.S. Supreme Court to Revisit Quill, Grants Cert In South Dakota v. Wayfair, et al.
Taxpayers should closely monitor this litigation and new state efforts to enforce their sales and use tax laws in the future.
United States
15 Jan 2018
Pennsylvania Enacts Tax Bill
On October 30, 2017, Governor Tom Wolf signed House Bill 542 ("HB 542") into law to make several tax changes that will generate revenue for Pennsylvania's 2017/2018 budget.
United States
31 Oct 2017
Massachusetts ‘Cookie' Nexus Regulation Challenged . . . In Virginia Circuit Court
On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue's "cookie" nexus regulation.
United States
31 Oct 2017
Massachusetts To Move Forward With New "Cookie" Nexus Regulation Effective October 1
The Department accepted written comments to the proposed regulation, and held a public hearing August 24.
United States
28 Sep 2017
South Dakota Supreme Court Strikes Down ‘Kill-Quill' Law
Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota's "kill-Quill" law.
United States
19 Sep 2017
One Step Closer To Quill's Downfall? South Dakota Supreme Court Hears Oral Arguments In 'Kill-Quill' Case
In Quill Corp. v. North Dakota, the United States Supreme Court reaffirmed that a state can only impose a sales and use tax collection obligation on a vendor physically present in the state.
United States
30 Aug 2017
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On "Internet Vendors" Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors" to collect...
United States
21 Aug 2017
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On ‘Internet Vendors' Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 830 CMR 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors"...
United States
1 Aug 2017
Recent Nexus Developments: Washington Enacts Legislation Imposing Sales Tax Obligations On "Marketplace Facilitators," And Ohio Enacts "Cookie Nexus" Law
Washington Governor Jay Inslee signed EHB 2163 July 7, imposing sales and use tax obligations on "remote sellers," "referrers," and "marketplace facilitators" beginning January 1, 2018.
United States
12 Jul 2017
Minnesota Legislature Sends Bill to Governor to Require "Marketplace Providers" to Collect Sales and Use Tax
The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on "marketplace providers"–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers to Minnesota-customers.
United States
1 Jun 2017
U.S. Supreme Court to Revisit Carlton, Retroactivity Doctrine
On May 22, 2017, the U.S. Supreme Court denied to hear taxpayer challenges to the retroactive application of changes to tax laws in Dot Foods v. Washington Department of Revenue, and six cases challenging Michigan's retroactive repeal of an alternative apportionment method.
United States
23 May 2017
MTC Proposed Apportionment Regulations Pass By Special Vote: Here's What You Should Know
Recently, the Multistate Tax Commission ("MTC") held a special meeting where the whole Commission (a group of member states) voted to approve model apportionment regulations, including provisions concerning market sourcing.
United States
4 Mar 2017
The Nomination Of Judge Neil Gorsuch: One More Vote To "Kill Quill"?
With states like Alabama and South Dakota attempting to place Quill's physical presence rule before the U.S. Supreme Court, Judge Gorsuch's concurring opinion in Direct Marketing v. Brohl—and his previous clerkship with Justice Anthony Kennedy—may indicate that if he is confirmed to the Court, he would vote in favor of hearing such a challenge.
United States
10 Feb 2017
U.S. Supreme Court Denies Cert In Direct Marketing Association v. Brohl
Today, the U.S. Supreme Court declined to review the Tenth Circuit's holding in Direct Marketing Association v. Brohl, which upheld Colorado's use tax reporting regime on out-of-state taxpayers.
United States
15 Dec 2016
Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All
Today, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax's ("CAT") $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court held that the Commerce Clause does not impose a physical-presence requirement for gross-receipts taxes, like the CAT.
United States
19 Nov 2016
Revitalized By Increased State Interest, The MTC Transfer Pricing Committee Pushes Ahead
On November 9, the Multistate Tax Commission's Transfer Pricing Committee met to continue its effort to develop and implement a comprehensive transfer pricing program, through which states can identify and remedy allegedly distortive pricing with respect to intercompany transactions.
United States
10 Nov 2016
With A New Name, MTC Transfer Pricing Program Moves Forward
The MTC has adopted a new moniker for its transfer pricing initiative.
United States
19 Aug 2016
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