An Alternative to an Amazon Tax Getting Attention in Florida

In what will probably be the first in a line of states to do so, Florida’s lawmakers are considering an alternative to Amazon Tax-type laws to capture the often lost sales and use tax on Internet transactions by hiring a “software development company to create a computer program that would automatically calculate sales taxes on [...]

Who’s Managing Your Sales Tax Exemption Certificates?

North Dakota Tax Department’s Commissioner Cory Fong sent this morning via listserv, Facebook (yes, everyone has a Facebook page, I guess), and elsewhere a warning of web sites “selling” sales tax resale certificates to unwitting companies and websites “that supposedly allow buyers to avoid paying sales tax.” From the announcement: Businesses making purchases of items [...]

Wyoming to Tax “Specified” Digital Products in Permanent Use

Effective July 1, 2010, a new law in Wyoming (Ch. 64, H.B. 29, Laws 2010) imposes sales and use tax on “specified” digital products that are “permanently” used, possessed, and controlled by the purchaser, at the time that purchaser stores, uses, or consumes these products.  This legislative move is geared towards catching in the taxability [...]

COST evaluates best and worst of state tax administration

The Council on State Taxation (COST) has released the latest iteration of its scorecard evaluating each state’s tax appeals and procedural requirements, this year as a best and worst list of state tax administration. The various voices that comprise COST have expressed the view that taxpayers tend to more fully and willingly comply with tax [...]

Don’t Blink, You Could Miss Vermont’s Sales Tax Holiday

I’m posting word about Vermont’s upcoming one-day sales tax holiday now so you have time to plan for this Saturday, March 6th, when the event occurs. All Vermont businesses and out-of-state retailers registered to collect sales and use taxes in Vermont must participate in the one-day event, which exempts from sales tax and local option [...]