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 [...]

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 [...]

Anaheim Loses $21.3M Claim Against Online Travel Companies

In what can only be deemed a rather sizable victory for online travel companies, who have been beleaguered by lawsuits and audits from coast to coast at the city, county, and state level, a case in California gives the usual players joyous respite in their fight. Los Angeles Superior Court Judge Carolyn B. Kuhl this [...]

Where are the Highest Combined State & Local Sales Tax Rates?

The nonpartisan Tax Foundation recently released its updated report on state and local sales tax rates. (Fiscal Fact No. 196, October 2009, found here), opening eloquently, “Sales taxes are paradoxically transparent and non-transparent. A taxpayer can easily see how high the tax is by looking at the receipt for any purchase. It’s hard to imagine [...]

Economic Recovery? Not According to Sales Tax Receipts

Today marks the one year anniversary of the collapse of Lehman Brothers, and financial news networks large and small are focusing on what, if any, real changes have been instituted on Wall Street and whether our economy, not just our banking system, is on better footing in September 2009. Not if we measure the strength [...]

Fiscal 2010 Looking Ugly

As discussed in an April Sales Tax Buzz post, sales tax receipts generally outpace income taxes as the primary food source for state budgets. Noting the dismal Q2 receipts that came off a disastrous Q1 2009, while considering that June closes the fiscal year in a majority of states, fiscal 2010 does not look pretty [...]

“Temporary” CA sales tax hike in effect, as of today

In an effort to raise approximately $5.8 billion over its lifespan, the “temporary” California sales tax hike of 1% is scheduled to expire either July 1, 2011 or July 1, 20012, should voters move to keep the higher rate (even laid back Californians are capable of mobilizing, as we learned not so long ago on [...]

Online Sales Tax Roundup: Internet Cowboys & Cowgirls, Open Your Eyes

UPDATED APRIL 14, 2009 It is my firmly held belief that as one state after another (no matter the size or perceived “importance” of any particular state) will possibly be able to pass Internet sales tax legislation, others are more likely to follow suit. Early adopters can pave the way towards the future in this [...]

Digital Downloads Sales & Use Tax Cheat Sheet, circa early 2009

No matter how I try to slice or dice this topic, this one just isn’t easy. What was once tangible has become, or can be, intangible tomorrow, if it’s not already so today. The issues of nexus, taxability, and others keep shifting in the virtual world. In fact, just minutes after this post was published, [...]

All of the Sales Tax Marijuana Enjoyment – Without Inhaling, Of Course (updated)

UPDATED March 26, 2009 and July 16, 2009 (see below) Flashbacks are a funny thing. Especially the type that follow, many years later, from non-physically addictive, non-hallucinogenic drug usage. In this case, I’m talking about marijuana. Marijuana: Friend or foe to state lawmakers? And to state budgets? I’ve subscribed to Harper’s for years. It’s also [...]

(Medical) Marijuana Tax Buzz in L.A.

According to Kay Ebeling of the LA City Buzz Examiner, covering “The Other L.A.,” the medical marijuana industry in California has contributed anywhere from $11 to $100 million to that state’s treasury, as originally reported by CNBC in its original program, Marijuana Inc. (“Officials estimate it accounts for up to two-thirds of the local economy [...]

Zip Codes Mean “Zip” for Sales Tax Purposes

I just had to add a little background and history to yesterday’s post about zip code/sales tax issues: Errors are not tolerated lightly when we dwell in the realm of taxes. Incorrectly charging sales tax can result in fines, audit penalties, or even class-action lawsuits. The only way to accurately apply a correct tax rate [...]