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Searching Content indexed under Sales Taxes: VAT, GST by Jamie Yesnowitz ordered by Published Date Descending.
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President Obama Signs Legislation Making Internet Tax Freedom Act Permanent
President Barack Obama signed the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) which makes permanent the moratorium on Internet access taxes and multiple or discriminatory taxes on electronic commerce established by the Internet Tax Freedom Act.
United States
14 Apr 2016
2
Above-The-Line Considerations For Your Company
States and localities are continuing to experiment with different above-the-line tax systems, nonuniform methods of taxing similar items and taxes on out-of-state entities that have relationships with in-state contacts.
United States
9 Oct 2013
3
Virginia Tax Commissioner Holds Prewritten Software License, Hosting Services And Related Travel Reimbursement Expenses For Training Are Not Taxable
The taxpayer, a medical practice located in Virginia, entered into an electronic medical records software license agreement with a healthcare software developer located outside Virginia.
United States
22 Feb 2013
4
Oregon Enacts Legislation Ensuring Taxpayers That Make Qualifying Investments May Continue To Use Single Sales Factor Apportionment
On December 18, as a result of a recent one-day special legislative session, Oregon Governor John Kitzhaber signed the Economic Impact Investment Act.
United States
8 Jan 2013
5
District Of Columbia Holds OTCs Are Liable For Sales Tax
The Superior Court of the District of Columbia recently held that online travel companies (OTCs) owed sales tax on the retail rate of hotel rooms charged to customers via their Web sites.
United States
31 Dec 2012
6
Missouri Administrative Hearing Commission Holds Intercompany Dividends Are Excluded From Sales Factor Denominator
The Missouri Administrative Hearing Commission held that dividends paid to a parent corporation and its subsidiaries by affiliates that were part of the same consolidated group were required to be excluded from the sales factor denominator.
United States
14 Dec 2012
7
Hawaii Department Of Taxation Finds Internet Retailer Has General Excise Tax Nexus
On July 10, the Hawaii Department of Taxation issued a letter ruling determining that an out-of-state Internet retailer was subject to the Hawaii General Excise Tax.
United States
17 Aug 2012
8
New Jersey Division Of Taxation Addresses Sourcing Of Income From Gift Card Sales
On June 29, the New Jersey Division of Taxation issued a letter ruling addressing the application of the Corporation Business Tax.
United States
9 Aug 2012
9
Virginia Tax Commissioner Holds Purchases Of Repair Parts By Lessor Of Trucks Ineligible For Resale Exemption
The taxpayer leased motor vehicles to a lessee in one year increments, and was contractually obligated to make repairs to the leased equipment.
United States
20 Jul 2012
10
New York Enacts Budget Legislation Including Extension Of Credits, Amendment Of Hotel Room Remarketer Sales Tax Provisions
New York Governor Andrew M. Cuomo has signed into law 2012#2013 budget legislation that implements many tax changes.
United States
14 Jun 2012
11
Georgia Enacts Tax Reform Package That Phases Out Sales Tax On Energy Used In Manufacturing, Adds Sales Tax Nexus Provisions, Creates Tax Tribunal
On April 19, Georgia Governor Nathan Deal signed extensive tax reform legislation that phases out sales tax on energy used in manufacturing.
United States
13 Jun 2012
12
Virginia Enacts Sales And Use Tax Affiliate Nexus Provision
On April 4, Virginia Governor Bob McDonnell signed legislation that creates a rebuttable presumption that an out"of"state dealer is required to register for collection of retail sales and use taxes if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office or other similar location within the state that facilitates the delivery of property sold by the out"of"state dealer to its customers.
United States
23 Apr 2012
13
Tennessee Enacts Sales Tax Collection Agreement With Amazon
On March 23, Tennessee Governor Bill Haslam signed legislation providing that Amazon will collect sales tax on purchases by Tennessee customers beginning on the earlier of January 1, 2014 or the effective date of federal legislation that authorizes states to require remote vendors to collect sales tax.
United States
16 Apr 2012
14
Missouri Supreme Court Holds Sales Tax Exemption For Electricity Used In "Processing" Does Not Include Retail Food Preparation
The Missouri Supreme Court has held that a convenience store was not entitled to an exemption from sales and use tax for the electricity it purchased for its food preparation operations.
United States
4 Apr 2012
15
SALT Legislative Outlook, Trends And Predictions For 2012
In examining what to expect in the coming year, we again consider the threshold question that we have posed for the last several years but remains relevant – is it possible for the states and localities to somehow manage to avoid fiscal catastrophe without fundamentally altering their tax base or spending requirements?
United States
16 Feb 2012
16
Texas Comptroller Issues Sales And Use Tax Nexus Letter Ruling Relating To Company With Web Site On Third-Party Texas Server
On March 24, 2011, the Texas Comptroller issued a taxability letter ruling clarifying the intent of an amendment to its administrative rule on sales and use tax nexus.
United States
21 Jun 2011
17
State And Local Tax Top Stories Of 2010
While the "Great Recession" may have been declared over by the powers that be, the tepid recovery in 2010 did not help states gain a foothold on their budgets.
United States
11 Jan 2011
18
California Budget Finally Passed - Trailer Bill Includes Two Year NOL Suspension, Return of Costs of Performance Rules, and Other Tax Related Provisions
On October 8, 2010, California Governor Arnold Schwarzenegger signed into law the California budget—more than 100 days late.
United States
22 Nov 2010
19
New York Appellate Court holds "Amazon Rule" is Facially Constitutional, Reinstates Case
The Appellate Division of the New York Supreme Court partially has affirmed the dismissal of complaints filed by Amazon.com and Overstock.com challenging the constitutionality of the statutory "Amazon rule" that presumes sales tax nexus for certain online retailers.
United States
22 Nov 2010
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