This item focuses on state sales and use taxes and the implications of recent guidance from the Washington State Department of Revenue.
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Sales Tax
Developments on Missouri’s Sales Tax Exemption for Manufacturing
Recent Missouri Supreme Court decisions refine the scope of sales tax exemptions for certain machinery, equipment, and products.
Sales and Use Taxes in a Digital Economy
This column highlights the complexities of taxing digital products through the example of streaming content, discusses the increasing use of digital currencies and how states have begun to react, addresses the challenges of determining what is a true service and what is a license of technology, and looks to the horizon and upcoming trends.
Clicking Through to Nexus? Sales Tax Nexus Lessons From 2013
Given the already-tenuous constitutionality of the idea of click-through nexus, it is not surprising that constitutional challenges have been raised in both New York and Illinois.
The Next Debate: Taxation of Digital Goods and Services
With states looking for ways to increase revenue, a natural source may be the burgeoning area of digital goods and services. It is reasonable to ask, therefore, how states apply their sales and use tax provisions to these digital goods and services.
Use Tax Reporting: Is Colorado Back in Business?
This column revisits the issues presented by the Direct Marketing Association’s suit against the Colorado Department of Revenue and the history thus far.
Colorado’s Amazon Law Revived by Appeals Court
The permanent injunction that a federal district court issued in March 2012 enjoining Colorado from enforcing its Amazon law requiring remote sellers to report sales in the state has been dismissed by an appeals court.
Internet Tax Freedom Act Preempts Illinois Click-Through Nexus Law
The Illinois Supreme Court held that Illinois’s click-through nexus law is expressly preempted by the federal Internet Tax Freedom Act, which prohibits states from imposing discriminatory taxes on electronic commerce.
Leveraging Existing ERP Systems to Automate Use Tax Compliance
Today’s corporate tax departments are questioning whether they really need expensive bolt-on software for use tax compliance.
Tenth Circuit Throws Out Decision Striking Down Colorado’s Amazon Law
The permanent injunction that a federal district court issued enjoining Colorado from enforcing its Amazon law requiring remote sellers to report sales in the state has been dismissed by an appeals court.
Sales Tax Incentives Available for Manufacturing and Energy Companies in Numerous States
Many states offer sales tax exemptions to companies that manufacture or are involved in the production or processing of oil and gas.
Taxation of the Cloud Still Hazy
This column updates readers on some recent state guidance on cloud service offerings and highlights a few examples of the trends appearing at the state level.
New York Court of Appeals Upholds “Amazon” Law
New York’s highest court has confirmed that New York residents have to pay sales tax on internet sales where the vendor’s only contact with the state is through in-state affiliates.
Trends in Sales and Use Tax for Remote Sellers
Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
A Practical Approach to Sales Taxes in the Cloud
An approach to analyzing the sales and use tax implications of a purchase on the cloud.
Sales Tax Audit Best Practices
This article discusses common issues in state sales tax audits and gives tips and best practices for each part of an audit life cycle.
Colorado Notice and Reporting Requirements Declared Unconstitutional
A district court held that a law, which imposed notice and reporting requirements on retailers that do not collect and remit sales tax on sales to Colorado customers, was unconstitutional because it violated the Commerce Clause.
Illinois “Click-Through Nexus” Law Held Unconstitutional
The Circuit Court for Cook County in Illinois issued an eagerly awaited order explaining its bench decision on April 25, which declared Illinois’s “click-through nexus” law unconstitutional.
Colorado’s “Amazon” Law Requiring Out-of-State Retailers to Report Sales Held to Be Unconstitutional
A federal district court held that the Colorado law requiring out-of state retailers to report information about customers’ purchases to each customer and to the state is unconstitutional.
Ethical Considerations in Reporting Use Taxes on State Income Tax Returns
As more states allow residents to report a liability for state use taxes on their individual income tax returns, practitioners will have to explain to clients their obligations in reporting use tax liability and address the professional standards for reporting use tax on a state income tax return.
employee benefits & pensions
Profits interests: The most tax-efficient equity grant to employees
By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.
