The Department of Revenue issued a bulletin on December 1st announcing its reinterpretation of existing law regarding nexus. In announcing the new policy, state Secretary of Revenue Dan Meuser said the bulletin is intended to clarify laws regarding which businesses must collect sales tax for the state. Under the Pennsylvania Tax Reform Code ...
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Pennsylvania Unveils New Online Sales Tax Policy
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus, Transaction Tax 0 CommentPosted on December 7, 2011
Marketplace Fairness Act Introduced in The Senate
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on November 15, 2011
On Wednesday November 9th, 10 U.S. Senators introduced the Marketplace Fairness Act. The bipartisan bill would give states the ability to collect sales and use tax from remote retailers who do not have a physical presence in the state by allowing them to adopt one of two options depending on ...
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Sales Tax: Marketplace Equity Act Introduced in Congress
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on October 24, 2011
Last week Representative Steve Womack (R-Arkansas) and Representative Jackie Speier (D-California) introduced a bill dubbed the Marketplace Equity Act (MEA). If passed this legislation would give all states the authority to require online retailers with no presence in the state to collect sales tax from residents who buy their products. MEA ...
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Amazon Strikes Deal With Tennessee to Collect Sales Tax in 2014
Indirect Tax, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on October 17, 2011
On October 6th, Tennessee Governor Bill Haslam announced that the state has come to a preliminary agreement with Amazon.com in which the internet retailing giant agrees to collect sales taxes on purchases made by Tennessee consumers if Congress doesn’t address the issue of online sales taxes. Under the deal, Amazon would begin collecting ...
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Pennsylvania Introduces Click-Through-Nexus Bill
Indirect Tax, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on October 13, 2011
On October 3rd the Pennsylvania House introduced HB 14, an affiliate/click-through nexus bill. If the bill is enacted as it is currently drafted, it would expand the definition of “maintaining a place of business in this Commonwealth” for sales & use tax purposes to include the following provisions: - A click-through nexus provision; - A ...
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New Amazon Law Informational Website
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on October 12, 2011
Professor Annette Nellen, a tax professor in the College of Business at San Jose State University, has created a website dedicated to all things Amazon Tax. As of now, it just covers the so-called "Amazon" nexus laws and not the other flavors of affiliate nexus that are out there. It does however ...
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Main Street Fairness Act Introduced in The Michigan Legislature
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus, Transaction Tax 0 CommentPosted on September 27, 2011
Legislation was introduced on Tuesday by Michigan State Representatives Kowall and Ananich that would close a legal loophole that allows retailers such as Amazon to sell products online to Michigan residents without collecting state tax. The bill known as the Michigan Main Street Fairness Act is based on similar laws passed ...
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California – affiliate nexus law put on hold for a year- legislators make deal with Amazon
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on September 26, 2011
California Governor Jerry Brown signed AB 155 (AB 155) on Friday, September 23rd. The deal made between Amazon and California legislators is that they will work together to get a uniform federal standard for taxing internet sales passed in Congress and Amazon will drop the ballot initiative to get the ...
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MTC Proposing Two Sales Tax Statutes
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on September 15, 2011
The Multistate Tax Commission (MTC) is proposing two new sales tax statutes that consist of a sales/use tax notice and reporting model, as well as an associate nexus model. The notice and reporting model is based on Colorado's law and would require sellers not registered with participating states to give notice to customers ...
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California Passes a 1 Year Reprieve of Affiliate Nexus Tax
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on September 13, 2011
The California legislature has passed a bill (A155) that would repeal the Amazon nexus law for one year while Amazon lobbies for a Federal solution. The law, which is a deal brokered by California retailers and Amazon, will go into immediate effect upon the signature of Governor Brown. If Congress enacts a federal law ...
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Changes Coming to DC Sales Tax in October
Indirect Tax, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on August 31, 2011
This year, a number of tax law changes have been enacted in DC, in the income /franchise tax, withholding and the sales tax areas. The following are some of the key sales tax changes. Sales Tax Rate: The permanent basic sale tax rate is now 6%. The increase to 6% had ...
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Main Street Fairness Act Introduced in Congress
Indirect Tax, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on August 24, 2011
On July 29, 2011, the Main Street Fairness Act was introduced in both houses of Congress. There are actually two identical bills: H.R. 2701, introduced in the House of Representatives and S. 1452, introduced in the Senate. Under the proposed legislation, member states of the Streamlined Sales and Use Tax ...
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California BOE Moving Forward with Enforcement of Affiliate Nexus Tax
Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on August 2, 2011
The California Board of Equalization (BOE) voted 3-2 to move forward with implementation of ABx1 28, an affiliate nexus tax bill, despite the fact that the California Attorney General has given online retailers permission to begin collecting signatures for a ballot initiative that would overturn the nexus law. At the meeting, ...
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District of Columbia Wants Remote Sellers to Collect Sales Tax
Indirect Tax, Sales and Use Tax, Sales Tax Nexus 0 CommentPosted on July 29, 2011
The District of Columbia recently passed tax legislation - D.C. Bill 19-203 - subject to Congressional oversight, that creates a nexus presumption for remote sellers who sell goods or taxable services over the Internet to D.C. residents. Authorizes the District to enforce sales tax on non-physically present sellers under certain ...
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