Internet sales tax

Florida sales tax due on sales sourced to Florida

In upholding tax liability on sales sourced to Florida, this case could greatly impact the national discussion of remote sales tax. ...Continued

Oklahoma remote sales tax starts November 2016

Oklahoma is the latest state to jump on the remote sales tax bandwagon. The recently enacted Retail Protection Act redefines “vendor” and “maintaining a place of business in this state” and gives ...Continued

Remote Seller Compliance: Rhode Island Follows South Dakota’s Lead

Rhode Island has had an internet sales tax law on the books since 2009. It is often called an “Amazon tax” — an ironic moniker, given that Amazon severed ties with Rhode Island affiliates so that ...Continued

Amazon Puts Louisiana Associates in Check

Update, 1.25.2017: Amazon began collecting Louisiana tax on January 1, 2017. Also as of that date, residents of Louisiana are permitted to participate in the Associates Program. Read the fine p...Continued

South Dakota to Tax Remote Sales, May 2016

Beginning May 1, 2016, certain remote sellers will be required to collect and remit South Dakota sales and use tax under newly enacted Senate Bill 106. Why South Dakota’s new policy is a bit...Continued

Internet Sales Tax Legislation Shelved in Utah

Two measures seeking to apply Utah sales tax to certain Internet sales are dead. The House Revenue and Taxation Committee did not pass HB 235 out of committee, and Rep. Mike McKell withdrew SB 182...Continued

Internet Sales Tax Legislation Moves Forward in Oklahoma

Update, 5.19.2016: The Retail Protection Act of 2016 has been enacted. It takes effect November 1, 2016. Today, you pay Oklahoma sales tax if you buy something from a store located in Tulsa or ...Continued

Louisiana: Internet Sales Tax Starts April 2016

It’s no April Fools’ hoax. Beginning April 1, 2016, certain remote retailers are required to collect and remit Louisiana sales tax under the state’s new affiliate and click-through nexus law. C...Continued

Alabama Issues Use Tax Reminder

Many out-of-state retailers who sell to Alabama customers became subject to new tax reporting requirements on January 1, 2016. Many, but not all. Some sellers do not make enough sales or do enough...Continued

Colorado’s Use Tax Notification Requirements Are Legal

Update 4.12.2016: The Tenth Circuit Court of Appeals has denied a request by the Direct Marketing Association to reconsider the Colorado case. Colorado’s use tax information reporting requireme...Continued