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 [...]

New Hampshire vs. Taxachusetts: How the story ends

In what could be my last post in a long line of posts covering the Town Fair Tire Centers v. Commissioner of Revenue, Massachusetts case – the seminal Interstate Commerce case regarding sales/use tax in these times – the Massachusetts Supreme Judicial Court ruled yesterday, August 25th, that Town Fair Tire Centers is not required [...]

Living Free, Not Dead, New Hampshire Stays Tough

****Sales Tax Buzz breaking news**** UPDATED April 9 below This morning the New Hampshire Senate Commerce, Labor, and Consumer Protection Committee held a hearing on NH SB5, prohibiting retailers from disclosing private consumer information to foreign states in connection with the collection of certain sales and use taxes. This bill, which was sponsored by every [...]

The Case for a SaaS Sales, Use, VAT Solution . . . Now More Than Ever.

Robert D. Kugel, CFA, SVP Research for Ventana Research makes such an eloquent case to CFO’s everywhere — no matter the size of their   businesses — for Software-as-a-Service sales, use, and VAT solutions, as seen in his recent blog entry here and excerpted here: It’s time your company looks into managing its sales and [...]

Privacy of Consumer Info Coming Soon to New Hampshire (or New Hampshire v. Taxachusetts, Part III)

Do you remember the post (we’ll call that Part I) about the border use tax case between New Hampshire and Massachusetts? And the follow up post (otherwise known as Part II) about New Hampshire’s Governor and Attorney General getting in on the action against Taxachusetts? Well, it looks like the bill mentioned therein is going [...]

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 [...]

O’, What’s the Use? Something You Should Be Paying, Friends . . .

As the economy continues along its downward slide, companies and individuals alike are being put on notice about states’ (and others’) willingness to go on the attack for use tax owed them. From California (here and here), which has sent over 6,000 demand letters to businesses since June of last year, to Connecticut (which is [...]