Internet sales tax

Online Sales Tax with a Twist—Origin Sourcing

Federal internet sales tax legislation has thus far failed to make it past the gatekeepers of the House Judiciary Committee, in spite of being approved by the Senate in May 2013. Committee Chairma...Continued

Amazon Terminates Vermont’s Associates Program

Former Amazon associates in Arkansas, Colorado, Maine, Missouri and Rhode Island know the feeling well. One day they’re making money through the Amazon associate program, the next day they receive...Continued

Internet Sales Tax Limbo

If Congress does not tackle the issue of internet sales tax early in 2015, some states will take matters into their own hands. Indeed, they are already doing so, as evidenced by events in Illinois and...Continued

New Jersey’s New Rebuttable Presumption for Out-of-State Sellers

New Jersey implemented click-through nexus on July 1, 2014. Now the definition of seller has been modified to create a rebuttable presumption for out-of-state sellers. Under A 3486, “sellers us...Continued

Out-of-State Retailers May Have to Collect Illinois Use Tax, January 2015

An increasing number of out-of-state retailers doing business in Illinois may have to collect and remit use tax, effective January 1, 2015. According to the Illinois Department of Revenue, reta...Continued

America’s Main Street v China’s Alibaba

Main Street sellers have long been opposed to tax-free internet shopping, which they argue threatens the well-being of the brick-and-mortar retail model. Level the playing field, they say. Make it s...Continued

Michigan Steps Closer to Internet Sales Tax Law

Earlier this week there was buzz surrounding internet sales tax legislation making its way through the Michigan House, and yet it is the Michigan Senate that successfully passed bills requiring ce...Continued

2015: The Year of Remote Sales Tax Legislation?

The Marketplace Fairness Act is dead. Long live the Remote Transactions Parity Act. 2014 is just about over and there is no new federal internet sales tax law. The Marketplace Fairness Act, whi...Continued

Michigan Lawmakers Consider Internet Sales Tax

For a time, it seemed that Congress might finally take up the issue of online sales tax during the lame duck session. Then House Speaker John Boehner said that wouldn’t happen. With the House and ...Continued

Supreme Court Puts Toe in Online Sales Tax Waters

The Supreme Court heard oral arguments yesterday for Direct Marketing Association v. Brohl, which grew out of a challenge to the Colorado use tax notification requirement. The Colorado law require...Continued