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:  [...]

Substantial Nexus: Be Careful Where You Land That Airplane

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 [...]

Nexus Becoming Ever-Trickier to Determine

Based on a Massachusetts case, U.S. Supreme Court leaves open the chance for “substantial nexus” without physical presence, for brick-and-mortar and Internet companies alike Are you a business incorporated in State A and conduct business in State B? If so, you had better tune in to what’s going on in the courts in terms of [...]

Live Free or Die! Border, Use Tax Case Stirs Strong Emotions

Sales Tax Buzz Interviews Retailer’s Lawyer and President of Retail Merchants Association of New Hampshire Not since we all worried (in the mid to late 1990’s was it?) that our Firestone/Goodyear tires would experience tread separation while driving at high speeds have tires been at the center of so much controversy (see here, here and [...]