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.
Sales and use tax
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.
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.
Initial perspectives on Wayfair
This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.
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.
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.
States probing boundaries of ‘physical presence’
States are attempting to increase revenues by enacting laws that expand the definition of nexus-creating activities.
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.
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.
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.
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.
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.
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.
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.
More Light Shines on State Taxation of SaaS in 2015
This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.
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.
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.
Colorado’s Use Tax Notice and Reporting Law Is Constitutional, Tenth Circuit Holds
The court held that the law does not discriminate against out-of-state retailers.
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.
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.
