Are You Making Substantial Sales in Alabama? Economic Nexus Extended to Sales Tax Collection

Effective January 1, 2016, Alabama requires remote vendors to collect Alabama sales tax when exceeding $250,000 of sales, and either advertising or sending catalogs into the state. Ala. Reg. 810.6-2-.90.03.…

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Ohio Department of Taxation Aggressively Extends Electronic Information Service Tax Base

Amongst Ohio’s taxable services are electronic information services, defined in R.C. 5739.01(Y)(1)(c) as providing access to computer equipment through telecommunications to either: Examine or acquire data stored in or accessible…

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Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, Steve and Rich presented at the January 7, 2016 Taxation Committee meeting. Of particular interest is the recent Ohio Supreme Court case that held…

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