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Searching Content indexed under Sales Taxes: VAT, GST by WilmerHale ordered by Published Date Descending.
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Remote Vendors' Sales Tax Obligations After Wayfair
On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors.
United States
4 Jul 2018
2
Tax Act: New Laws Affecting Tax-Exempt Organizations
The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades.
United States
15 Jan 2018
3
Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax
We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds in Massachusetts.
United States
15 Aug 2017
4
Massachusetts Revokes Directive Requiring Remote Sellers To Collect Sales Tax
Before being adopted, the proposed regulations will be open to public notice, comment, and hearing in accordance with the rulemaking process under M.G.L. c. 30A.
United States
12 Jul 2017
5
Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017
The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts.
United States
8 Jun 2017
6
Lessons Learned From The Short-Lived Computer Services Tax
As has been widely reported, the newly enacted statute expanding the Massachusetts sales tax to cover certain computer and software services (the "Computer Services Tax") has been repealed after a substantial outcry from businesses, the Massachusetts Taxpayers Foundation and others.
United States
16 Oct 2013
7
Massachusetts DOR Extends Due Date for First Reporting of Sales and Use Tax on Computer and Software Services
As a result of a number of public statements from senior government officials indicating that the recently enacted sales and use tax on computer and software services is likely to be repealed in the near future, the Massachusetts Department of Revenue announced that it was extending the due date for the first reporting of such tax to October 20, 2013. The
United States
21 Sep 2013
8
MA DOR Issues FAQs Regarding New Sales Tax On Computer Services
The Massachusetts Department of Revenue recently published responses to some frequently asked questions it received after the publication of Technical Information Release 13-10 regarding the new sales tax applicable to computer system design services and the modification, integration, enhancement, installation or configuration of prewritten software.
United States
2 Aug 2013
9
Massachusetts Enacts Sales Tax On Computer Services
On July 24, 2013, the Massachusetts legislature overruled the veto of Governor Deval Patrick in enacting a transportation bill that includes several tax provisions designed to generate revenue for the transportation projects authorized by the legislation.
United States
30 Jul 2013
10
Massachusetts DOR Issues Draft Directive on "Cloud Computing"
The application of sales and use taxes (collectively referred to herein as the "sales tax") to services and products provided in what is called the "cloud" (often referred to as "cloud computing" or "Software-as-a-Service") is a complicated issue which has not been dealt with by many states.
United States
21 Feb 2013
11
New York Attorney General Files First-Of-Its-Kind Lawsuit, Casting Spotlight On Recent Developments In State And Local False Claims Acts
In a ground-breaking development, New York Attorney General Eric Schneiderman filed a lawsuit on Thursday, April 19, 2012, relying on the New York State False Claims Act
United States
24 Apr 2012
12
Cloud Computing Poses State Tax Risks
Providers of software or other digital products over the Internet, including providers of cloud computing and, in particular, software as a service ("SaaS") providers, face potential liability for sales and use taxes as states expand the coverage of their sales and use tax laws beyond the original tangible personal property base to electronically delivered or accessed products and services.
United States
2 Nov 2011
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