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.
Sales and use tax
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.
This article examines the major provisions in the two bills and highlights their differences.
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.
The court held that the law does not discriminate against out-of-state retailers.
Recent Missouri Supreme Court decisions refine the scope of sales tax exemptions for certain machinery, equipment, and products.
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.
This item focuses on state sales and use taxes and the implications of recent guidance from the Washington State Department of Revenue.
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.
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.
This column revisits the issues presented by the Direct Marketing Association’s suit against the Colorado Department of Revenue and the history thus far.
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.
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.
Today’s corporate tax departments are questioning whether they really need expensive bolt-on software for use tax compliance.
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.
Many states offer sales tax exemptions to companies that manufacture or are involved in the production or processing of oil and gas.
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’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.
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.