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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
Illinois Department Of Revenue Adopts Emergency Wayfair Regulations
On September 11, 2018, the Illinois Department of Revenue proposed emergency regulations to implement Illinois's remote seller law.
United States
17 Sep 2018
3
Market vs. Place-Of-Performance: Recent NJ Tax Court Decisions Give Options To Taxpayers
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
United States
16 Sep 2018
4
Maryland Adopts Emergency Economic Nexus Regulation
In the wake of the U.S. Supreme Court's Wayfair decision, a number of states have begun imposing economic nexus standards for sales and use tax purposes.
United States
31 Aug 2018
5
House Approves Permanent Medical Device Tax Repeal Bill
The House of Representatives has voted 283 – 132 to approve legislation (HR 184) that would permanently repeal the Affordable Care Act's 2.3% excise tax on the sale of certain medical devices.
United States
14 Aug 2018
6
California Accidentally Posts Draft Tax Collection Rules For Online Retailers -- Legal Challenges Possible If Draft Rules Are Adopted
California briefly posted online a draft notice containing new use tax collection rules for retailers, indicating that it may imminently adopt use tax nexus thresholds similar to South Dakota's.
United States
10 Aug 2018
7
Life After Wayfair: Reed Smith And Revenue Commissioner Discuss Open Questions
The Supreme Court's recent decision in South Dakota v. Wayfair reversed 50 years of precedent in holding that the physical presence standard for sales tax nexus is unsound and incorrect.
United States
25 Jul 2018
8
Supreme Court Strikes Physical Presence Requirement For Sales Tax, With Big Ramifications For The Internet Economy
Reversing a 1992 precedent in Quill v. North Dakota, on June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, Inc., holding that physical presence in a state is not necessary to require a remote seller to collect sales tax.
United States
2 Jul 2018
9
An Overview Of The State Tax Implications Facing The Cannabis Industry
For state income tax purposes, most states use federal taxable income as a starting point to determine state taxable income.
United States
27 Jun 2018
10
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
11
Circuit Court Of Cook County Upholds Amusement Tax On Internet Streaming Services
The Court also found that the tax was fairly related to the services the City provided to Chicago residents, and the Plaintiffs did not argue that the tax discriminated against interstate commerce.
United States
31 May 2018
12
Illinois Quarterly Review
The Illinois Department of Revenue has issued multiple publications providing guidance on the impact of the federal Tax Cuts and Jobs Act (TCJA) on Illinois taxpayers and the State of Illinois.
United States
24 Apr 2018
13
Deadline Quickly Approaching: Pennsylvania Law Requires Marketplace Facilitators And Remote Sellers To Make Election By March 1, 2018
By March 1, 2018, certain marketplace facilitators, remote sellers and referrers must make an election to (1) comply with Pennsylvania's new sales tax notice and reporting requirements or (2) collect and remit sales tax on sales to Pennsylvania customers
United States
8 Feb 2018
14
A Review Of The Tax Implications Of Governor Cuomo's New York State Executive Budget
Here is a synopsis of a number of the proposed changes in the FY 2019 Budget Bill. We encourage you to consider the impact of these proposals on your business, and to reach out with any additional questions.
United States
29 Jan 2018
15
Stopgap Government Funding Law Includes Reprieve From ACA Medical Device, Insurance Taxes, Extends CHIP Funding
Since the Continuing Appropriations Act only keeps the government open for less than three weeks, Congress will be facing another budget deadline in the near future.
United States
24 Jan 2018
16
Breaking News: U.S. Supreme Court to Revisit Quill, Grants Cert In South Dakota v. Wayfair, et al.
Taxpayers should closely monitor this litigation and new state efforts to enforce their sales and use tax laws in the future.
United States
15 Jan 2018
17
Illinois Appellate Court Reverses Tax Tribunal Regarding Taxation Of Compressed Natural Gas
The Department denied Waste Management's refund claims, and the matter was appealed to the Tribunal.
United States
11 Jan 2018
18
Supreme Court Of Ohio Provides Sales Tax Guidance On Employment Services
The so-called Permanent Exception may provide an opportunity for any Ohio taxpayer purchasing employment services for a period of at least one year.
United States
7 Dec 2017
19
Appellate Division Adopts Broad Interpretation Of "Personal Or Individual" Exception To New York Sales Tax On Information Services
On November 22, 2017, the Supreme Court of New York, Appellate Division, Third Department issued its decision in Wegmans Food Markets, Inc. v. Tax Appeals Tribunal of the State of New York.
United States
30 Nov 2017
20
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
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