The Alabama Tax Delinquency Amnesty Act of 2018 is effective as of March 6, 2018. Alabama taxpayers will need to act quickly, however, as the amnesty program will be held only for a period of time beginning July 1, 2018, and ending September 30, 2018. While property taxes, motor fuel…
As of January 1, 2018, two new taxes are in effect in Illinois on rented merchandise. The enactment of these laws occurred in August 2017, but was not effective until this month. Specifically, two taxes are on (1) transactions in which a consumer rents merchandise, and (2) a consumer’s use…
The Multistate Tax Commission (“MTC”) recently spearheaded a campaign with two dozen states to allow for businesses using Amazon’s FBA services a chance to come clean. The opportunity for these businesses was to register with the states and collect tax on a prospective basis. The states would then generally forgive…
Our practice has recently seen an increase in criminal investigations of automobile dealers across the state for sales tax collected but not remitted to the Department of Revenue. The reason for this is unclear. However, it is vital for auto dealers to educate themselves on sales tax laws and the…
You have a business that sells goods to your customers in other states. Recently, you heard that you should have collected sales tax on certain transactions or that the money you collected as sales tax should have been remitted to that state. You suspect that if you contact the state…
Imagine having an online business. One day, you decide to use Amazon’s Fulfillment By Amazon (“FBA”) services. Unbeknownst to you, your inventory is stored by Amazon in several states. One day, you get a letter from the Department of Revenue. The letter says that because you have nexus with that…
In the United States, tipping at restaurants is never really optional. While customers are the ones who write in a tip on their bills at their discretion, it is generally expected to leave 15-20%. Occasionally when large parties visit a restaurant, a mandatory tip is imposed by the restaurant on…
Over the past several decades nexus has been at the forefront of the state and local tax world. Since the Quill ruling in 1992, states have aggressively created ways in which a company can have a sufficient connection to their state. Once the connection, or “nexus,” is made, a state…
Tennessee has issued a notice stating that tours fall under the definition of “amusement” and are subject to sales and use tax. While amusements typically appear as places of amusement, such as amusement parks, concerts, and other shows, Tennessee also includes tours under that definition. The first category of tours…
As it turns out, Colorado really was just the beginning. As of January 1, 2018, Washington will begin requiring remote sellers to either remit sales and use tax or comply with reporting and notice requirements similar to those in Direct Mktg. Ass’n v. Brohl (DMA IV), 814 F.3d 1129 (10th…