Searching Content indexed under Sales Taxes: VAT, GST by Jonathan Maddison ordered by Published Date Descending.
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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
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
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
Sprint FCA Case Denied Certiorari By U.S. Supreme Court
Today, the U.S. Supreme Court denied certiorari in a challenge by Sprint Nextel Corp. to a False Claims Act lawsuit by New York state against it for sales taxes not collected and remitted on telecommunications services.
United States
1 Jun 2016
Florida Supreme Court: Origin Sourcing for Sales Tax is Constitutional
The Florida Supreme Court upheld the imposition of a sales tax obligation on an in-state florist for all of its worldwide sales regardless of delivery destination.
United States
27 May 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
South Dakota: The Next Frontier Of Sales Tax Nexus
This morning, a declaratory action was filed challenging the constitutionality of South Dakota's sales and use tax economic nexus legislation, which is scheduled to take effect Sunday, May 1, 2016.
United States
3 May 2016
Tenth Circuit Finds Colorado Use Tax Reporting Regime Constitutional
Today, February 22, the United States Court of Appeals for the Tenth Circuit upheld Colorado's use tax reporting regime in Direct Marketing Association v. Brohl.
United States
24 Feb 2016
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