Search
Searching Content indexed under Sales Taxes: VAT, GST by Robert Weyman ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
Massachusetts Multiple Points Of Use Sourcing Update - A Surprise Reversal By The Appellate Tax Board
Almost two years ago, we reported on a decision by the Massachusetts Appellate Tax Board ("ATB") in several appeals involving the sourcing of software purchases
United States
22 May 2019
2
Taxpayer Challenges Pennsylvania Board Of Appeals' "Remand-For-Audit" Program For Sales Tax Refund Claims
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
United States
6 Jun 2018
3
NJ Tax Court Issues Ruling On Sales Tax Sourcing
On November 16, 2017, the Tax Court of New Jersey issued a ruling in Spirit Halloween Superstores, Inc. v. Director, Division of Taxation, concerning the sourcing of sales of tangible personal property for sales tax purposes.
United States
20 Nov 2017
4
Pennsylvania Enacts Tax Bill
On October 30, 2017, Governor Tom Wolf signed House Bill 542 ("HB 542") into law to make several tax changes that will generate revenue for Pennsylvania's 2017/2018 budget.
United States
31 Oct 2017
5
Massachusetts ‘Cookie' Nexus Regulation Challenged . . . In Virginia Circuit Court
On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue's "cookie" nexus regulation.
United States
31 Oct 2017
6
Pennsylvania Board Of Appeals Sends Sales Tax Refund Claims To Audit: What Do You Do?
The Pennsylvania Department of Revenue's Board of Appeals is issuing orders purporting to "dismiss" large sales tax refund petitions and ordering the Bureau of Audits to take over.
United States
6 Oct 2017
7
Massachusetts To Move Forward With New "Cookie" Nexus Regulation Effective October 1
The Department accepted written comments to the proposed regulation, and held a public hearing August 24.
United States
28 Sep 2017
8
South Dakota Supreme Court Strikes Down ‘Kill-Quill' Law
Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota's "kill-Quill" law.
United States
19 Sep 2017
9
One Step Closer To Quill's Downfall? South Dakota Supreme Court Hears Oral Arguments In 'Kill-Quill' Case
In Quill Corp. v. North Dakota, the United States Supreme Court reaffirmed that a state can only impose a sales and use tax collection obligation on a vendor physically present in the state.
United States
30 Aug 2017
10
SJC Holds that Drop-Shipper has Burden of Proving Sales Were Not Subject to Sales Tax; Is Liable for Tax
In D & H Distributing Company v. Commissioner, the Supreme Judicial Court ("SJC") considered whether the taxpayer, a distributor located outside of Massachusetts, bore the burden of proving that a drop shipment to a Massachusetts customer was a "sale at retail" upon which the distributor had an obligation to collect Massachusetts sales or use tax.
United States
29 Aug 2017
11
Massachusetts State Tax Developments
Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax.
United States
23 Aug 2017
12
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On "Internet Vendors" Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors" to collect...
United States
21 Aug 2017
13
Pennsylvania Department of Revenue Rules That Information Retrieval Services Are Taxable
The Pennsylvania Department of Revenue has issued a letter ruling advising a vendor that its information retrieval service is subject to Pennsylvania sales tax.
United States
2 Aug 2017
14
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On ‘Internet Vendors' Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 830 CMR 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors"...
United States
1 Aug 2017
15
Pennsylvania Senate Passes Tax Bill
The House's next scheduled session is not until September 11, but they could be called back earlier for a special session.
United States
31 Jul 2017
16
Massachusetts Appellate Tax Board Denies Multiple Points Of Use Sales Tax Refund Claims
The Massachusetts Appellate Tax Board ("ATB") has issued an order denying three sales tax refund claims involving multiple points of use ("MPU") sourcing. In each case, vendors had filed refund claims...
United States
24 Jul 2017
17
Recent Nexus Developments: Washington Enacts Legislation Imposing Sales Tax Obligations On "Marketplace Facilitators," And Ohio Enacts "Cookie Nexus" Law
Washington Governor Jay Inslee signed EHB 2163 July 7, imposing sales and use tax obligations on "remote sellers," "referrers," and "marketplace facilitators" beginning January 1, 2018.
United States
12 Jul 2017
18
Minnesota Legislature Sends Bill to Governor to Require "Marketplace Providers" to Collect Sales and Use Tax
The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on "marketplace providers"–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers to Minnesota-customers.
United States
1 Jun 2017
19
Pennsylvania Issues Revised Ruling On Sales Tax Treatment Of Software-Related Services, Creating A Refund Opportunity For Some Taxpayers
The amended statute also clarified that digital goods are taxable, regardless of the method of delivery or manner of billing.
United States
11 Apr 2017
20
MTC Proposed Apportionment Regulations Pass By Special Vote: Here's What You Should Know
Recently, the Multistate Tax Commission ("MTC") held a special meeting where the whole Commission (a group of member states) voted to approve model apportionment regulations, including provisions concerning market sourcing.
United States
4 Mar 2017
Links to Result pages
 
1 2 3  
>>Next