Internet sales tax

Colorado and DMA Prepare for Battle

Colorado and the Direct Marketing Association are making their cases for and against the Colorado 2010 use tax notification law, which the United States Supreme Court has agreed to hear. The la...Continued

The Grinch Who Stole Tax-Free Shopping: Use Tax

I took a walk with the family through town last night and noticed that several stores were already featuring Christmas displays. My children were outraged: “But it’s not even Thanksgiving! What ab...Continued

State Lawmakers Urge Congress to Pass MFA… Again

House Speaker John Boehner has dug in his heels with respect to internet sales tax legislation, stating unequivocally that “it won’t move forward” during the lame duck session. Ever optimistic and...Continued

Online Sales Tax: Is There Life After Death?

On November 4, there was talk of “launching a last-minute lobbying flurry” to get online sales tax legislation (Marketplace Fairness Act) signed into law during the 2014 lame duck session. Outgoin...Continued

Florida: When Sales Tax Should and Shouldn't Be Collected

  Update, 5.31.2016: The Florida Supreme Court has ruled that Florida tax applies to sales of tangible personal property made to out-of-state residents and fulfilled and shipped out-of-state. L...Continued

Supreme Court to Rule on Colorado’s Use Tax Reporting Requirements

The Supreme Court has been asked to determine the fate of Colorado’s use tax notice and reporting requirements, which has been challenged by the Direct Marketing Association (DMA). In essence, the...Continued

Arizona Smoker Handed Tax Bill, Vows to Quit Shopping Online

In January 2014, the Arizona Department of Revenue (ADOR) posted a rather mysterious message on its website, alerting anyone who had purchased cigarettes remotely (online or by phone or mail) that...Continued

Amazon Will Collect Minnesota Sales Tax, October 2014

Last year, Amazon severed its relationship to Minnesota affiliates in order to avoid a sales tax obligation after the state passed an Amazon tax law. Now the company has announced it will begin co...Continued

Amazon to Collect Maryland Sales Tax on October 1, 2014

Amazon will begin collecting Maryland sales tax on October 1, 2014. This is not a surprise. Since the company announced in October 2013 its plans to build a one million square-foot fulfillment cen...Continued

Marketplace Fairness in the Lame-Duck Session?

Lawmakers must do something about online sales tax during the upcoming lame duck session. The Marketplace Fairness Act (MFA) must be addressed. So says Senator Majority Leader Harry Reid (D-NV). ...Continued