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

https://www.bna.com/sales-tax-slice-b73014476954/

Vehicle telematics and communications tax: What's next for the consumer auto industry?

https://www.avalara.com/us/en/blog/2018/08/vehicle-telematics-and-communications-tax-whats-next-for-the-consumer-auto-industry.html

If Your Company Offers Streaming Services, You Should Be Aware that States and Localities Are Taking Different Approaches to Taxing Such Services

https://www.jdsupra.com/legalnews/if-your-company-offers-streaming-11529/

Missouri sales tax amendment enacted—manufacturing includes telecommunication services

https://www2.deloitte.com/us/en/pages/tax/articles/missouri-sales-tax-amendment-enacted-manufacturing-includes-telecommunication-services.html

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

https://www.avalara.com/us/en/blog/2018/07/Hawaii-taxes-out-of-state-sellers-as-of-July-1-2018.html
https://www.vertexinc.com/resources/insights/south-dakota-v-wayfair-update-hawaii

Alabama starts enforcement - creates their own Streamlined Sales Tax Project called SSUT.  Huh.
https://www.avalara.com/us/en/blog/2018/07/alabama-to-enforce-remote-sales-tax-collections-starting-october-1-2018.html

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/

 

Indiana ~ Sales and Use Tax: Cloud-Based Messaging Service Subject to Sales Tax and Utilities Receipts Tax

http://news.cchgroup.com/2017/05/01/indiana-sales-use-tax-cloud-based-messaging-service-subject-sales-tax-utilities-receipts-tax/

New York ~ Corporate Income, Utilities Taxes: Separate Charge for Cell Phone Subject to Tax

http://news.cchgroup.com/2017/04/24/new-york-corporate-income-utilities-taxes-separate-charge-cell-phone-subject-tax/

What are the Latest Communications Tax Implications for IoT?

https://www.avalara.com/blog/2017/04/21/latest-communications-tax-implications-iot/

Florida ~ Utilities Tax: Differing Communications Tax Rates Not Unconstitutionally Discriminatory

http://news.cchgroup.com/2017/04/14/florida-utilities-tax-differing-communications-tax-rates-not-unconstitutionally-discriminatory/

New York ~ Multiple Taxes: Passage of Budget Containing Numerous Tax Provisions Announced

http://news.cchgroup.com/2017/04/11/new-york-multiple-taxes-passage-budget-containing-numerous-tax-provisions-announced/

http://news.cchgroup.com/2017/04/12/new-york-sales-use-tax-enacted-budget-legislation-includes-various-changes/

South Carolina DOR Summarizes Policy on Taxation of Communication Services, Including New and Emerging Technologies

http://newsletters.usdbriefs.com/2017/Tax/STM/170324_7.html

TaxConnex Sales Tax Blog

http://www.taxconnex.com/blog-/ask-a-sales-tax-pro-qa

Can You Hear Me Now? South Carolina Department of Revenue Issues Guidance on Taxation of Communication Services

http://www.jdsupra.com/legalnews/can-you-hear-me-now-south-carolina-82835/

New York Division of Tax Appeals Denies Petitions for Refund of Sales and Use Taxes

http://ryan.com/about-ryan/news-and-insights/new-york-division-of-tax-appeals-denies-petitions-for-refund-of-sales-and-use-taxes/

Ways or Means of Communications Taxable in South Carolina

https://www.ttrus.com/article.php?id=896

Toll-Free Phone Numbers Taxable in Washington

https://www.ttrus.com/article.php?id=889

New Prepaid Mobile Telephony Services Surcharge Rates in Effect Beginning April 1, 2017

http://www.boe.ca.gov/pdf/l487.pdf

What's New – Iowa Tax Research Library – February 24, 2017

Capital City Fruit Company Inc. Sales and Use Tax Protests
http://itrl.idr.iowa.gov/Browse/OpenFile/5912

SOLID REFRIGERATION, LLC (TRU) (2016)
http://itrl.idr.iowa.gov/Browse/OpenFile/5913

CHARLES GABUS FORD (TRU) (2016)
http://itrl.idr.iowa.gov/Browse/OpenFile/5914

Georgia ~ Sales and Use Tax, Practice and Procedure: Internet Service Providers Not Entitled to Tax Refund

http://news.cchgroup.com/2017/02/23/georgia-sales-use-tax-practice-procedure-internet-service-providers-not-entitled-tax-refund/

Missouri ~ Sales and Use Tax: Out-of-State Telecommunications Company Failed to Qualify for “In Commerce” Exemption

http://news.cchgroup.com/2017/02/17/missouri-sales-use-tax-state-telecommunications-company-failed-qualify-commerce-exemption/