Sales Tax

Topics

June 1, 2019

Unintended consequences: Considerations for a marketplace seller

Marketplace sellers, especially smaller businesses with limited resources, may face unexpected liabilities and obligations.

February 1, 2019

Alabama Scholastic case: Historic sales and use tax nexus issues with an eye toward Wayfair

A recent Alabama Court of Civil Appeals decision held that the business model used by a prominent classroom bookseller did not create use tax nexus
in Alabama during a lengthy audit period at issue .

December 1, 2018

Why SALT will take center stage next to tax reform in 2019

Wayfair and the TCJA have positioned SALT issues to be a leading consideration in the overall tax landscape in the 2019 tax return preparation season.

November 1, 2018

Retailer not required to file sales tax refund claim for consumer

A recent case affirmed an appellant could not compel Costco to seek refunds of over-collected sales tax charged on items that the California
Board of Equalization classified as exempt food.

September 1, 2018

Initial perspectives on Wayfair

This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.

September 1, 2018

Supreme Court abolishes physical presence requirement for sales tax collection

The Supreme Court overturned its decision that required businesses to have physical presence
in a state before the state could require them to collect and remit sales tax on purchases by customers within the jurisdiction.

June 21, 2018

Supreme Court overturns Quill’s physical presence requirement

The U.S. Supreme Court held that states can assert nexus for sales and use tax purposes without requiring a seller’s physical presence in the state.

April 18, 2018

Supreme Court hears oral arguments in sales tax nexus case

The Supreme Court heard oral arguments in a case with broad remote sales tax collection ramifications.

October 1, 2017

Sales-and-use-tax nexus in the internet age: What’s a retailer to do?

States have gotten creative and taken matters into their own hands in an attempt to collect lost tax revenue.

October 1, 2017

States probing boundaries of ‘physical presence’

States are attempting to increase revenues by enacting laws that expand the definition of nexus-creating activities.

October 1, 2017

Sales-and-use-tax considerations of software as a service

This column discusses compliance considerations, including nexus, taxability, and how to source
the revenues from customers.

September 1, 2017

Sales-and-use-tax pitfalls in the construction and real estate industries

This item examines the most common sales-and-use-tax problems and the preventive measures companies can take to avoid these issues or handle them in an audit.

October 1, 2016

Managing Sales and Use Tax Risk Through a Policy and Procedure Review

This column discusses key aspects of a policy and procedures review from the perspective of an outside adviser.

September 1, 2016

Why Submit Electronic Sales Tax Payments via ACH Credit?

This article offers advice on how to choose between ACH credit electronic payment and ACH debit electronic payment.

July 1, 2016

Sales and Use Tax Audit Sampling

Depending on how a state’s audit sample is designed and weighted, large sales and use tax audit assessments may be in error due to the sampling methodology itself.

June 1, 2016

More Light Shines on State Taxation of SaaS in 2015

This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.

June 1, 2016

Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment

This column includes examples and scenarios
from different states that illustrate various sales tax treatment approaches.

May 12, 2016

Comparing the Marketplace Fairness Act and the Remote Transactions Parity Act

This article examines the major provisions in the two bills and highlights their differences.

May 1, 2016

Appeals Court Upholds Colorado Use Tax Reporting Law

The Tenth Circuit held that Colorado’s sales and use tax notice and reporting law, designed to force noncollecting out-of-state retailers to report sales to Colorado customers and the state, does not violate the dormant Commerce Clause.

February 23, 2016