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 [...]
Filed under: E-Commerce, Legislation | Tagged: affiliates, Amazon Tax, Illinois, Internet sales tax, Maryland, nexus, S.B. 3353, S.B. 824 | 2 Comments »
In a 36-page Illinois Appellate Court opinion, “substantial nexus” was found to exist in a use tax case for a corporate aircraft based, hangared, and maintained outside the state, while apportionment of Illinois use tax examined in great detail In an important Commerce Clause (U.S. Const., art. I, §8) case this month in the Illinois [...]
Filed under: Court Cases | Tagged: Commerce Clause, corporate airplane, de minimis, Illinois, Illinois Appellate Court, Illinois Department of Revenue, Irwin Industrial, nexus, substantial nexus, U.S. Supreme Court, use tax, use taxes | 1 Comment »
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 [...]
Filed under: E-Commerce, Legislation, The Art of Blogging | Tagged: Amazon Tax, Amazon.com, California, Connecticut, cowboys, cowgirls, Florida, Google, Hawaii, Illinois, Internet sales tax, internet tax, Marlyland, Minnesota, New York, North Carolina, online tax, Tennessee, Texas | 5 Comments »
