Friday, July 20, 2018

North Carolina tax legislation enacted

eBay is Already Prepared to Collect Sales Tax for Sellers

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

Pennsylvania Sales Tax Guide for Businesses

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

Are Sin Taxes Healthy for State Budgets?

Bill proposed to halt online tax collections

Gotta love these guys

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

South Dakota v. Wayfair, Inc.

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!

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

Remote Seller Resources

House Judiciary Schedules Hearing on State Online Sales Taxes

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

Georgia's TSPLOST

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

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

Lots of sales and use tax changes...LOTS

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

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

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

Is shipping taxable in California

Sales Tax Refunds Due After Iowa Narrows Manufacturing Exemption

Blogs and sources I like and visit regularly

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

Handy Reference Links

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

Monday, July 16, 2018

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

Missouri localities look to increase use tax collections, July 2018

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

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

State and Local Sales Tax Rates, Midyear 2018

Hawaii Enacts Economic Nexus Legislation

"OK, we won't do retroactivity."

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

Thursday, July 12, 2018

July 13 Sales Tax Links

Alabama Tax Amnesty

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

Nonprofits and Sales Tax

Resale Exemption Only Applies to Materials that are Integral to Manufactured Product

Private Letter Ruling Request on Application of Utah Sales and Use Tax to
Restaurant Order Placement Services

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
The Most Important Piece of Software Acquisition Advice I can Give 

Wayfair Links

Specifically mentions Alabama, Hawaii, New Jersey and Wisconsin
States Move to Tax Remote Sales – What eCommerce Businesses Need to Know

Wayfair, Postcard & Tax Reform: What are the Pros Saying?

Nice map showing the status of each state
The Future After Wayfair
"Leveling the Playing Field"

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

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 

July 12 Sales Tax Links

South Carolina Enacts Exemption for Motorsports Facilities 

Soda taxes go flat in California, possibly Washington

Tennessee Get's Physical, Physical ... Let's Get Into Physical

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


North Dakota Sets Date for Remote Sellers to Begin Collecting Sales Tax

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 

July 11 Sales Tax Links

Alabama – ADOR Launches Tax Amnesty Website, Application Period Opens July 1 

Louisiana Lowers Sales Tax Rate, Extends Many Exemption Suspensions, and Taxes Business Utilities

Iowa Tax Reform Guidance: Photography and Retouching Services

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

Read more here:

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

Idaho reinforces the click-through/agent rule - again with no safe harbor

Hawaii does retroactivity
Hawaii taxes out-of-state sellers as of July 1, 2018
OTT impacts of Supreme Court repeal of physical presence precedent

So, basically NO then...
State and federal lawmakers rally in response to Supreme Court sales tax ruling

States with South Dakota–style economic nexus laws

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

A good overview on drop-shipping
Sales Tax on Drop-Shipping: Where New Sellers Go Wrong

Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases 

Kentucky nonprofits scramble to figure out state's new sales tax laws 

State Tax Changes Taking Effect July 1, 2018 

Indiana SaaS Exemption Designed To Address Market Considerations

Tuesday, July 3, 2018

Miscellaneous Sales Tax Links

July 1st Sales / Use Tax Rate Changes

To What Extent Does Your State Rely on Sales Taxes?

General Excise Tax Exemption for Contracting and Services Exported Outside the State
Sourcing of Income from Contracting and Services 

The ebb and flow of tax on vessels

Connecticut went nuts
Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions

Sales Tax Slice: Taxes on Streaming Services are Music to States’ Ears 

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

In other words, Florida is an aggressive state, may go after back taxes, and is offering a limited time only voluntary disclosure deal

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.

More discussion about a few states plans

30 top questions from a recent webinar

States with economic nexus laws

Good discussion the what retailers can expect from the states.

An interesting perspective on the impact of the thresholds.  I haven't seen this come up so it'll be interesting.

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.

Another deep article

A great summary covering all of the issues, without the legal theory and case histories.

Another good article with a few items that I haven't seen elsewhere

Friday, May 19, 2017


Connecticut Asks Amazon for Seller Information

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

Sales to Commercial Farmers Taxable Without Proof of Exemption

Using sales tax to shape the arts – Wacky Tax Wednesday

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