Colorado Is Seeking an “Amazon Tax” of Its Own (updated March 8, 2010)

I wrote just a couple of days ago that it feels like an almost every day phenomenon that yet another state is introducing “Amazon Tax” legislation to broaden nexus net and thus e-commerce sales and use tax revenues. Now Colorado is joining the list, perhaps motivated in part by its $1.6 billion budget shortfall. H.B. [...]

Mississippi Is Seeking an “Amazon Tax” of Its Own (updated)

In terms of the broadening of “nexus” for sales and use tax purposes, what a New Year 2010 has been thus far! It’s starting to feel like on an almost every-day basis I’m reporting on yet another state seeking or having broadened its term “nexus” to encompass Internet sales. The past several days include the [...]

And Now Virginia Is Seeking an “Amazon Tax” of Its Own (updated)

An Amazon-type sales and use tax bill has been introduced in yet another state. This time, it’s the Commonwealth of Virginia. Introduced January 21st by Senator Emmett W. Hanger, Jr. (R—Augusta) and backed by the Virginia Retail Federation (the legislative arm of the Retail Alliance and the Retail Merchants Association), the bill (S.B. 660), if [...]

Now New Mexico Is Seeking an “Amazon Tax” of Its Own (updated)

Catching up with other states seeking or having broadened the term “nexus” to encompass Internet sales, the New Mexico House of Representatives recently introduced H.B. 50, its own version of an “Amazon Tax” to establish the presumption of taxability for certain sales of goods and services made over the Internet. Should the bill eventually be [...]

Michigan’s Mandates Costing Its Localities Astounding $2.2B Each Year, Probably Unconstitutionally

Culminating two years of research, the Michigan Commission on Legislative Mandates recently published its 87-page final report demonstrating that Michigan’s unfunded or underfunded mandates are requiring an astounding minimum of $2.2 billion per year from localities.  The cost to comply with Michigan state mandates – which run the gamut from electronic fingerprinting of criminals to [...]

NY publishes a (truly) must-read SUT booklet

Hot off the presses this month, available as a free 16-page (not inclusive of the “Notes” and other superfluous pages) .pdf file here, the “Purchaser’s Obligations to Pay Sales Use Taxes Directly to the Tax Department: Questions and Answers” (Publications 774 of 1/10) could be the New York State Department of Taxation and Finance’s best [...]

Yet again, no SUT refund for Home Depot

As the economy continues to struggle along, courts are clogged with cases concerning uncollectible credit card accounts. One such case recently caught my eye, this one out of the New York Supreme Court, Appellate Division, particularly in its ruling denying Home Depot a sales and use tax refund on such default accounts that were financed [...]

The Online Hotel Room Tax Battle Rages In Florida and Kentucky

Two federal courts recently (and only seemingly, I would contend) ruled on the side of online travel companies, producing somewhat surprising results in a long line of similar cases we followed throughout 2009 (see here, here, here, here, and here).  One, a case brought to the U.S. District Court, Southern District of Florida, by Monroe [...]

It’s January 1st – Wake Up & Note the Ohio Sales Tax Sourcing Rules!

Wake up! It’s January 1, 2010 and Ohio has turned its sourcing rules back to origin-based from destination-based for all intrastate sales of tangible personal property and services. No, it’s not your hangover talking; it’s the dizzy feeling that results from trying to stay compliant. Effective today and with official Department of Taxation guidance provided [...]