“Click-through nexus” laws generally attribute the presence of in-state representatives who refer sales to an out-of-state retailer, including via web links, in exchange for a commission for determining sales tax…
On April 22, 2013, the U.S. Senate voted to take up the Marketplace Fairness Act of 2013 for debate and amendment. Notably, President Obama came out in support of the bill.…
Construction contractors that discover a delinquent sales/use tax liability from failing to collect tax on taxable sales can typically minimize their liability by participating in a state voluntary disclosure program…
Even in the day of teleconferences and electronic interaction, face-to-face communication with business contacts is inevitable. This in-person touch often requires employees to venture outside their home state, thereby earning…
The Multistate Tax Commission’s (MTC) Executive Committee has approved a Model Mobile Workforce Statute which would limit an employer’s obligation to withhold state income taxes when it sends employees into…
All businesses engaging in interstate commerce should be familiar with the Multistate Exemption Certificate, which can be used to support the resale exemption from sales and use tax in a…
The U.S. District Court of Colorado entered an injunction against the Colorado Department of Revenue yesterday in favor of the Direct Marketing Association which is a global trade organization that…
The Iowa Supreme Court recently handed down a decision in the case of Kentucky Fried Chicken v. The Iowa Department of Revenue and Finance, affirming the imposition of Iowa’s corporate…
In a decision last week, the U.S. District Court for the Western District of Washington ruled that internet retail giant Amazon.com was protected from disclosing its customer names and certain…
Clearly, state tax enforcement is becoming more aggressive and complex. Not only are state revenue agencies utilizing the Internet more and more to search for and identify businesses directing sales…