States are attempting to increase revenues by enacting laws that expand the definition of nexus-creating activities.
Sales and use tax
States have gotten creative and taken matters into their own hands in an attempt to collect lost tax revenue.
This column discusses compliance considerations, including nexus, taxability, and how to source the revenues from customers.
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.
This column discusses key aspects of a policy and procedures review from the perspective of an outside adviser.
This article offers advice on how to choose between ACH credit electronic payment and ACH debit electronic payment.
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.
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.
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.
Recent Missouri Supreme Court decisions refine the scope of sales tax exemptions for certain machinery, equipment, and products.
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.