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 [...]

California (re)Introduces an “Amazon Tax,” Too

Back today to the hottest topic of 2010 thus far, namely watching state by state introductions of an Amazon Tax bill to broaden nexus. As part of a bill passed in the California Senate, ABX8 8, and despite Governor Schwarzenegger’s veto of an earlier version (AB 178) this past summer, this “Amazon tax” bill would [...]

Maryland and Illinois Introduce “Amazon Tax” Legislation

And the “nexus” net keeps broadening, at least in terms of direct or affiliates sales over the Internet. Maryland recently became the latest state to join the wave of those introducing “Amazon Tax” bills and, if enacted, its Senate Bill 824 would become effective June 1, 2010. The threshold amount for this bill was set [...]

Vermont Is Seeking an “Amazon Tax” of Its Own

Introduced by State Representatives John Rodgers, Megan Smith, and Jeffrey Wilson, Vermont House Bill 661 is just the latest in a spate of “Amazon Tax” bills to sweep the nation – bringing the total to five states within nine days of each other. This latest bill would take effect July 1, 2010, if passed into [...]

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 [...]

The Top 5 + 1 Sales & Use Tax Court Opinions of 2009

In an attempt to make sense of the plethora of sales & use tax cases in court in 2009, here is the Sales Tax Buzz Top 5 +1 Sales & Use Tax Court Opinions of 2009 List, as well as a little commentary on each, while we round the bend to close another solar year:  [...]

Amazon.com & other online retailers costing states $7B a year?

In these stormy days of the ongoing saga between Amazon.com and a number of states (see here, here, here, and here), the nonpartisan Center on Budget and Policies Priorities released a riveting report this week concluding, among other findings, that Amazon’s arguments against collecting sales taxes do not withstand scrutiny – costing states up to [...]

Amazon, Amazon, Amazon! And Blue Nile . . . and Now Overstock!

June 30, 2009: Seattle *** Updated July 1, 2009 *** ***Updated July 29, 2009*** see below Amazon Pulls the Plug on Hawaii, Rhode Island Affiliates, Strengthening Its Stance for a More Cohesive Internet Tax Scheme What started with a pull out from its online affiliate system in North Carolina, Amazon.com has now cut ties with [...]

Amazon.com Affiliates in N. Carolina = No More!

June 26, 2009: Seattle Amazon.com severs all ties with business, marketing affiliates in North Carolina There’s huge news here in Seattle that reverberates all across the e-commerce universe: Seattle-based Amazon.com notified its North Carolina business affiliates just last night that it will end all ties, effective today, to avoid collecting and remitting sales taxes in [...]