Friday, July 20, 2018

North Carolina tax legislation enacted

https://www2.deloitte.com/us/en/pages/tax/articles/us-tax-north-carolina-tax-legislation-enacted.html

eBay is Already Prepared to Collect Sales Tax for Sellers

https://esellercafe.com/ebay-prepared-collect-sales-tax/

New Jersey enacts and proposes myriad sales and use tax and other excise tax changes

https://taxnews.ey.com/news/2018-1424-new-jersey-enacts-and-proposes-myriad-sales-and-use-tax-and-other-excise-tax-changes

Pennsylvania Sales Tax Guide for Businesses

https://www.taxjar.com/states/pennsylvania-sales-tax-online/#do-you-have-sales-tax-nexus-in-pennsylvania

Texas – Texas Panel Denies Silicon Labs $1.49M Sales Tax Refund

http://report.saltcpa.com/2018/07/texas-texas-panel-denies-silicon-labs-1-49m-sales-tax-refund/

Are Sin Taxes Healthy for State Budgets?

http://www.pewtrusts.org/en/research-and-analysis/reports/2018/07/19/are-sin-taxes-healthy-for-state-budgets

Bill proposed to halt online tax collections

http://www.newhampshire.com/state-government/Bill-proposed-to-halt-online-tax-collections-07202018

Gotta love these guys

A New Era for Sales Tax The South Dakota v. Wayfair Decision

https://sovos.com/south-dakota-v-wayfair-ruling/

South Dakota v. Wayfair, Inc.

https://www.in.gov/dor/6367.htm

Get ready to rumble with Indiana

Wednesday, July 18, 2018

Safe Harbor Thresholds? - Yeah, we got yer thresholds right here. And they're just like South Dakota's!

 https://salestaxguy.blogspot.com/2018/07/safe-harbor-thresholds-yeah-we-got-yer.html

Double Tax Argument Falls Flat As Pennsylvania Supreme Court Rules Soda Tax Legal

https://www.forbes.com/sites/kellyphillipserb/2018/07/18/double-tax-argument-falls-flat-as-pennsylvania-supreme-court-rules-soda-tax-legal/#51fbaa121f61

Remote Seller Resources

https://www.salestaxinstitute.com/resources/remote-seller-resources

House Judiciary Schedules Hearing on State Online Sales Taxes

https://www.bna.com/house-judiciary-schedules-n73014477542/

He didn't break any land-speed regulations to schedule a hearing.  

Georgia's TSPLOST

http://www.taxconnex.com/blog-/georgias-tsplost

Extras on Excise: Paper or Plastic? New Jersey May Have Shoppers Paying the First Statewide ‘Bag Tax’

https://www.bna.com/extras-excise-paper-b73014477541/

As if retailers didn't have enough to do.  Jeez.  I think I'd buy my own bags, and put my purchases in those bags.  Just to be a snot.

North Carolina legislature overrides Governor's veto, enacts Appropriations Act of 2018, which includes provisions affecting various taxes

https://taxnews.ey.com/news/2018-1429-north-carolina-legislature-overrides-governors-veto-enacts-appropriations-act-of-2018-which-includes-provisions-affecting-various-taxes

Lots of sales and use tax changes...LOTS

The history and future of the retail sales tax

https://www.brookings.edu/blog/up-front/2018/07/16/the-history-and-future-of-the-retail-sales-tax/

The link to the actual whitepaper is in the first paragraph.

Tuesday, July 17, 2018

South Carolina Announces that Remote Sellers Must Prepare to Collect South Carolina Sales Tax

https://www.jdsupra.com/legalnews/south-carolina-announces-that-remote-50230/

Massachusetts Lawyers Weekly publishes "'Wayfair': For small online retailers, future uncertain"

https://www.jdsupra.com/legalnews/massachusetts-lawyers-weekly-publishes-71311/

Missouri – City Tax On The Ballot In Richland

http://report.saltcpa.com/2018/07/missouri-city-tax-on-the-ballot-in-richland/

I don't usually cover local taxes, but this one is a result of Wayfair and is indicative of things to come in Missouri.

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2018

https://taxfoundation.org/sales-tax-holidays-politically-expedient-poor-tax-policy-2018/

Is shipping taxable in California

https://blog.taxjar.com/sales-tax-shipping-california/

Sales Tax Refunds Due After Iowa Narrows Manufacturing Exemption

https://www.jdsupra.com/legalnews/sales-tax-refunds-due-after-iowa-37216/

Blogs and sources I like and visit regularly

http://salestaxnews.blogspot.com/p/blogs-and-sources-i-like.html

I've added this page in the last few days.

Handy Reference Links

http://salestaxnews.blogspot.com/p/handy-reference-links.html

I've added this page in the last few days.

Affected by recent severe weather and flooding around Minnesota ? You get more time to file and pay your Minnesota taxes

http://www.revenue.state.mn.us/newsroom/Documents/20180717%20Summer%20severe%20weather%20taxpayer%20relief.pdf

Monday, July 16, 2018

Several States Move to Tax Remote Commerce – What Businesses Need to Know

https://learn.sovos.com/blog/several-states-move-to-tax-remote-commerce-what-businesses-need-to-know

Missouri localities look to increase use tax collections, July 2018

https://www.avalara.com/us/en/blog/2018/07/missouri-localities-look-to-increase-use-tax-collections-july-2018.html

National Ice Cream Day is even better in the 5 states without a sales tax

http://www.dontmesswithtaxes.com/2018/07/national-ice-cream-day-is-even-better-in-the-5-no-sales-tax-states.html

While the ice cream thing is a nice into, the key is the last part of the article that gives a nice summary of the regime in the five states that don't have a sales tax.

Tax Reform Friday: Wisconsin Considers Wayfair for Future Sales Tax Collection

https://www.bna.com/tax-reform-friday-b73014477461/

State and Local Sales Tax Rates, Midyear 2018

https://taxfoundation.org/state-local-sales-tax-rates-midyear-2018/

Hawaii Enacts Economic Nexus Legislation

"OK, we won't do retroactivity."

https://www.salestaxinstitute.com/resources/hawaii-enacts-economic-nexus-legislation

http://files.hawaii.gov/tax/news/announce/ann18-10_amended.pdf

http://report.saltcpa.com/2018/07/hawaii-enexus-retroactive-enforcement-date-revised-to-july-1-2018-with-updated-announcement-no-2018-10-dated-july-10-2018/

State-by-State Guide to Sales Tax at Craft Fairs and Festivals

https://blog.taxjar.com/festival-sales-tax/

Thursday, July 12, 2018

July 13 Sales Tax Links

Alabama Tax Amnesty
https://www.alabamataxamnesty.com/

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain
https://taxfoundation.org/louisiana-legislature-partially-extends-sales-tax-hike-fate-online-sales-tax-still-uncertain/

Nonprofits and Sales Tax
https://www.avalara.com/us/en/learn/whitepapers/nonprofits-and-sales-tax.html

Resale Exemption Only Applies to Materials that are Integral to Manufactured Product
https://www.ttrus.com/article.php?id=i1110

Private Letter Ruling Request on Application of Utah Sales and Use Tax to
Restaurant Order Placement Services 
https://tax.utah.gov/commission/ruling/17-001.pdf

This used to be on the sidebar - the list now has its own page - easier to edit
Blogs and sources I like and visit regularly
http://salestaxnews.blogspot.com/p/blogs-and-sources-i-like.html

Ahem...me
The Most Important Piece of Software Acquisition Advice I can Give
https://salestaxguy.blogspot.com/2018/07/most-important-piece-of-software.html 

Wayfair Links

Specifically mentions Alabama, Hawaii, New Jersey and Wisconsin
States Move to Tax Remote Sales – What eCommerce Businesses Need to Know
https://taxify.co/2018/07/11/states-move-to-tax-remote-sales-what-ecommerce-businesses-need-to-know/

Wayfair, Postcard & Tax Reform: What are the Pros Saying?
https://www.taxbuzz.com/blog/wayfair-postcard-and-tax-reform-what-are-the-pros-saying

Nice map showing the status of each state
The Future After Wayfair
https://www.multistate.us/blog/the-future-after-wayfair 

By...me
"Leveling the Playing Field" 
http://salestaxguy.blogspot.com/2018/07/leveling-playing-field.html

A summary, but a couple of new points including one about states expanding their tax bases.  Also a link to a spreadsheet on the economic status rules in all of the states.
Wayfair Decision Will Have Wide-Ranging Implications for Retailers and States
https://redw.com/blog/wayfair-decision-will-have-wide-ranging-implications-for-retailers-and-states/

Can't really argue with this - if other states are going to impose on their businesses, they're going to impose on them.  
New Hampshire Wants Out-of-State Tax Agencies to File With State
https://www.bna.com/new-hampshire-wants-n73014477391/ 

July 12 Sales Tax Links





South Carolina Enacts Exemption for Motorsports Facilities
https://www.ttrus.com/article.php?id=1108 

Soda taxes go flat in California, possibly Washington
http://www.dontmesswithtaxes.com/2018/07/soda-tax-fights-california-surrenders-washington-state-voters-ballot-initiative.html

Tennessee Get's Physical, Physical ... Let's Get Into Physical
https://www.cartersheltonlaw.com/blog/2018/7/10/tennessee-gets-physical-physical-lets-get-into-physical

New Restaurant Utility Exemption Sales Tax Filing Requirements
https://mytaxdc.wordpress.com/2018/07/03/new-restaurant-utility-exemption-sales-tax-filing-requirements/ 

Wednesday, July 11, 2018

I guess we're going to have Wayfair updates...forever

South Dakota v. Wayfair Update: Vermont
https://www.vertexinc.com/resources/insights/south-dakota-v-wayfair-update-vermont
http://tax.vermont.gov/business-and-corp/sales-and-use-tax/sales-and-use/wayfair

FAQS FOR NON-COLLECTING RETAILERS FOLLOWING WAYFAIR DECISION
http://www.tax.ri.gov/notice/Remote_seller_FAQs_07_06_18.pdf

North Dakota Sets Date for Remote Sellers to Begin Collecting Sales Tax
http://report.saltcpa.com/2018/07/north-dakota-remote-seller-sales-tax-enexus-enforcement-date-october-1-2018/

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
https://taxfoundation.org/what-does-the-wayfair-decision-really-mean-for-states-businesses-and-consumers/

So, Louisiana probably isn't a state we're going to have to worry about
Not So Fast: Louisiana State and Local Sales Taxes in a Post-Wayfair World
https://www.cookingwithsaltlaw.com/2018/07/not-so-fast-louisiana-state-and-local-sales-taxes-in-a-post-wayfair-world/ 

July 11 Sales Tax Links

Alabama – ADOR Launches Tax Amnesty Website, Application Period Opens July 1
http://report.saltcpa.com/2018/06/alabama-ador-launches-tax-amnesty-website-application-period-opens-july-1/#.WzZ8lrhG200 

Louisiana Lowers Sales Tax Rate, Extends Many Exemption Suspensions, and Taxes Business Utilities
https://www.ttrus.com/article.php?id=1103

Iowa Tax Reform Guidance: Photography and Retouching Services
https://tax.iowa.gov/sites/files/idr/documents/TaxReformGuidance_Photography%20and%20Retouching%20Services.pdf

Big Soda’s sweet deal to ban soda taxes is a California shakedown

Read more here: https://www.sacbee.com/opinion/editorials/article213801879.html#storylink=cpy
https://www.sacbee.com/opinion/editorials/article213801879.html

Drop shipping in a nutshell
Nexus and the holidays: 3 drop shipping scenarios you should know about

Tuesday, July 10, 2018

And you thought we were through with Wayfair

Wisconsin goes with SD type rules - but also notes that, if you have physical presence, the safe harbors don't apply
https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx
https://www.avalara.com/us/en/blog/2018/07/Wisconsin-to-enforce-Wayfair-style-economic-nexus-rule-starting-october-2018.html

Idaho reinforces the click-through/agent rule - again with no safe harbor
https://tax.idaho.gov/n-feed.cfm?idd=4190

Hawaii does retroactivity
Hawaii taxes out-of-state sellers as of July 1, 2018
OTT impacts of Supreme Court repeal of physical presence precedent
https://www.avalara.com/us/en/blog/2018/07/OTT-impacts-of-supreme-court-repeal-of-physical-presence-precedent.html

So, basically NO then...
State and federal lawmakers rally in response to Supreme Court sales tax ruling
https://www.avalara.com/us/en/blog/2018/07/state-and-federallawmakersrallyinresponsetosupremecourtsalestaxr.html

States with South Dakota–style economic nexus laws
https://www.avalara.com/us/en/blog/2018/07/States-with-south-dakota-style-economic-nexus-laws.html

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
https://taxfoundation.org/what-does-the-wayfair-decision-really-mean-for-states-businesses-and-consumers/


 

Links that have nothing to do with SD vs. Wayfair

Get Ready To Save As State Sales Tax Holidays Begin
https://www.forbes.com/sites/kellyphillipserb/2018/06/19/get-ready-to-save-as-state-sales-tax-holidays-begin/#3e329298404b

A good overview on drop-shipping
Sales Tax on Drop-Shipping: Where New Sellers Go Wrong
https://www.salestaxsupport.com/blogs/industry/drop-shipping/sales-tax-on-drop-ship-where-new-sellers-go-wrong/

Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases
https://taxfoundation.org/soda-taxes-regressive/ 

Kentucky nonprofits scramble to figure out state's new sales tax laws
https://www.courier-journal.com/story/money/2018/06/21/nonprofits-scramble-sale-tax-requirement/711736002/ 

State Tax Changes Taking Effect July 1, 2018
https://taxfoundation.org/state-tax-changes-july-1-2018/ 

Indiana SaaS Exemption Designed To Address Market Considerations
https://www.jdsupra.com/legalnews/indiana-saas-exemption-designed-to-80788/

Tuesday, July 3, 2018

Miscellaneous Sales Tax Links


July 1st Sales / Use Tax Rate Changes
https://blog.zip2tax.com/july-1-sales-use-tax-rate-changes/

To What Extent Does Your State Rely on Sales Taxes?
https://taxfoundation.org/sales-tax-reliance-2018/

General Excise Tax Exemption for Contracting and Services Exported Outside the State
Sourcing of Income from Contracting and Services
http://files.hawaii.gov/tax/legal/tir/tir18-06.pdf 

The ebb and flow of tax on vessels
https://www.avalara.com/us/en/blog/2018/06/the-ebb-and-flowoftaxonvesselswackytaxwednesday.html

Connecticut went nuts
Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions
https://www.salestaxinstitute.com/resources/connecticut-enacts-economic-marketplace-reporting-nexus-provisions

Sales Tax Slice: Taxes on Streaming Services are Music to States’ Ears
https://www.bna.com/sales-tax-slice-b73014476954/ 

Friday, June 29, 2018

Hopefully, the last few Wayfair articles

New Hampshire to Fight Back
Governor Sununu and State Leaders Unveil Strategy To Fight Supreme Court Sales Tax Case
 https://www.governor.nh.gov/news-media/press-2018/20180628-sales-tax.htm

In other words, Florida is an aggressive state, may go after back taxes, and is offering a limited time only voluntary disclosure deal
FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS
http://www.floridasalestax.com/Florida-Tax-Law-Blog/2018/June/FL-SALES-TAX-FORGIVENESS-POST-WAYFAIR-AMAZON-FBA.aspx

Vermont wants you to know...start paying!
Wayfair v. South Dakota

Oh, Gawd - not more Wayfair articles!!!

A good discussion about the options that the states have going forward, and what might limit them.
https://www.gwlr.org/south-dakota-v-wayfair-inc-seemingly-endless-debate/

More discussion about a few states plans
https://www.avalara.com/us/en/blog/2018/06/states-react-to-supremecourtrepealofphysicalpresencerule.html

30 top questions from a recent webinar
https://blog.taxjar.com/top-30-questions-south-dakota-v-wayfair/

States with economic nexus laws
https://blog.taxjar.com/economic-nexus-laws/

Good discussion the what retailers can expect from the states.
https://learn.sovos.com/blog/leading-sales-tax-expert-charles-maniace-comments-on-south-dakota-v-wayfair-supreme-court-decision

An interesting perspective on the impact of the thresholds.  I haven't seen this come up so it'll be interesting.
https://dakotafreepress.com/2018/06/23/citing-sales-tax-uncertainty-michigan-folder-seller-rejecting-orders-from-south-dakota/

Wednesday, June 27, 2018

Yet More SD vs Wayfair Articles

Good and deep coverage including a couple of historical issues not seen elsewhere.  Then, as a bonus, a discussion of Illinois rules.  But worth reading for both parts, even if you're not in Illinois.
http://www.hmblaw.com/salt-pepper/illinois-practitioner/wayfair-and-its-impact-on-illinois%E2%80%99-economic-nexus-legislation.aspx#.WzK5iSBG203

Another deep article
https://www.grantthornton.com/library/alerts/tax/2018/SALT/General/wayfair-ruling-overturns-quill-physical-presence-requirement.aspx

A great summary covering all of the issues, without the legal theory and case histories.
https://www.ttrus.com/pressArticle.php?id=1104

Another good article with a few items that I haven't seen elsewhere
https://www.perkinscoie.com/en/news-insights/south-dakota-v-wayfair-practical-answers-to-tax-questions-raised.html

Friday, May 19, 2017

SALES TAX SLICE: BENEFICIAL INSECTS? WILL THEY BEE TAXABLE?

https://www.bna.com/sales-tax-slice-b73014450806/

Connecticut Asks Amazon for Seller Information

http://blog.taxjar.com/connecticut-amazon-sales-tax/

https://taxify.co/2017/05/11/connecticut-dor-requests-fulfillment-data-from-amazon-on-third-party-sellers/

Texas ~ Sales and Use Tax: Tax Holiday for Energy Star and Water-Efficient Products Set for May 27-29

http://news.cchgroup.com/2017/05/11/texas-sales-use-tax-tax-holiday-energy-star-water-efficient-products-set-may-27-29/

Sales to Commercial Farmers Taxable Without Proof of Exemption

https://www.ttrus.com/article.php?id=928

Using sales tax to shape the arts – Wacky Tax Wednesday

https://www.avalara.com/blog/2017/05/10/sales-tax-shapes-arts-wacky-tax-wednesday/

Seattle's mayor adds diet drinks to beverage tax proposal in response to demographic disparity concerns

http://www.dontmesswithtaxes.com/2017/05/seattle-proposed-beverage-tax-expanded-to-diet-drinks.html