It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold…
The Ohio Supreme Court recently held that the bright-line presence nexus standard for Ohio Commercial Activity Tax (“CAT”) does not violate the U.S. Constitution. Many taxpayers have pending audits or…
In a 5-2 decision, the Ohio Supreme Court found that the $500,000 gross receipts in Ohio standard for creating substantial nexus for the commercial activity tax (CAT) is constitutional. “We…
Since the U.S. Supreme Court’s decision in Quill v. North Dakota more than 24 years ago, states have been focused on addressing the ability to force a vendor to collect…
In 2010, Colorado enacted legislation to enhance use tax collection by mandating that non-collecting retailers notify customers of their tax obligation by: Notifying customers at the time of sale…
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.…
The third annual Northeast Ohio State and Local Tax Conference was held on November 12, 2015 in Independence, Ohio. Matt Chafin, Chief Legal Counsel for the Ohio Department of Taxation,…