Internet sales tax

Amazon Expands Presence in Illinois began collecting Illinois sales tax on February 1, 2015, a month after the state’s new remote sales tax law took effect and a few months after the company revealed plans to open fa...Continued

Alabama to Amazon: Sue Me

Update 1.1.2016: Remote sellers with a substantial economic presence in Alabama must collect and remit sales tax.  Last week, Governor Robert Bentley of Alabama threw down the gauntlet to Amazo...Continued

Nevada Click-Through Nexus Law Enacted

Existing nexus laws in Colorado and New York were the basis of the enactment of Nevada AB 380, which creates new affiliate nexus and remote seller click-through nexus provisions. The new law shoul...Continued

Congress Passes Permanent Ban on Internet Service Tax

A week after a subcommittee hearing on nexus issues, Congress approved the Permanent Internet Tax Freedom Act (PITFA) in a voice vote. The measure now moves to the Senate for consideration. Hou...Continued

Nexus: Patience and Clarity Still Required

On June 2, the House Judiciary Committee’s Regulatory Reform Subcommittee held a hearing to discuss state nexus issues. Three bills were given particular priority: The Mobile Workforce State Incom...Continued

Amazon Now Collects Ohio Sales Tax

As of today, June 1, 2015, collects Ohio sales tax. A visit to Amazon’s About Sales Tax webpage confirms that it's so: Ohio has become the 25th state in which the world’s largest e-t...Continued

Tennessee to Modernize Revenue with Click-Through Nexus

Update, 5.21.2015: The Revenue Modernization Act was enacted on May 20. All signs indicate that Tennessee Governor Bill Haslam will soon sign the Revenue Modernization Act into law. The governo...Continued

Nevada Bill Seeks Internet Sales Tax

Update 6.11.2015: Nevada Assembly Bill 380, which is substantially similar to SB 382 (see below) has been enacted. Certain sections of the new law take effect July 1, 2015; others take effect Octo...Continued

New Jersey’s Internet and Mail-Order Sales Tax Rules

In 2014, New Jersey New Jersey Division of Taxation published a bulletin that clarifies how the state sales tax rules apply to mail-order and internet retailers. As a general rule, sellers with...Continued

Connecticut: In Search of Remote Sales Tax Revenue

Online retailer has been collecting sales tax from Connecticut customers since November 1, 2013. Nonetheless, the state is still losing millions every year from untaxed internet sales. ...Continued