Searching Content indexed under Sales Taxes: VAT, GST by Matthew Setzer ordered by Published Date Descending.
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Market vs. Place-Of-Performance: Recent NJ Tax Court Decisions Give Options To Taxpayers
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.
United States
16 Sep 2018
Supreme Court Of Ohio Provides Sales Tax Guidance On Employment Services
The so-called Permanent Exception may provide an opportunity for any Ohio taxpayer purchasing employment services for a period of at least one year.
United States
7 Dec 2017
NJ Tax Court Issues Ruling On Sales Tax Sourcing
On November 16, 2017, the Tax Court of New Jersey issued a ruling in Spirit Halloween Superstores, Inc. v. Director, Division of Taxation, concerning the sourcing of sales of tangible personal property for sales tax purposes.
United States
20 Nov 2017
Ohio Department Of Taxation Issues New Sales And Use Tax Economic Nexus Information Releases
The Department's release of ST 2017–02 comes on the heels of the enactment of Ohio House Bill 49 earlier this year.
United States
25 Oct 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
New Jersey Tax Court Clarifies Sales Tax on Software
The New Jersey Tax Court recently issued a decision concluding that pre-written software sold on tangible media was tangible personal property for New Jersey sales tax purposes.
United States
14 Jan 2017
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
Supreme Court Of Ohio Hears Oral Argument In Crucial Case For Factor-Presence Nexus
The Supreme Court of Ohio heard oral argument in a case involving the Ohio Commercial Activity Tax —which provides that taxpayers have nexus with Ohio and are subject to tax if they have at least $500,000 of annual sales to Ohio.
United States
6 May 2016
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