Internet sales tax

North Carolina considers remote sales tax legislation

The North Carolina Legislature is looking to increase its tax from remote sales, but like many states, it’s caught between a rock and a hard place.
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    Congressional attempt to restrict state actions in interstate commerce

Congressional attempt to restrict state actions in interstate commerce

Like its predecessor, the No Regulation Without Representation Act of 2017 permits a state to tax or regulate a person’s activities in interstate commerce only when “such person is physically present in the state during the period in which the tax or regulation is imposed.”

Minnesota to broaden nexus, tax marketplace providers

Minnesota has enacted the nation’s first tax on marketplace providers and expanded the definition of what it means to do business in the state.

Massachusetts new internet seller tax challenged

Massachusetts is being sued by internet and catalog sellers over its new requirement that large out-of-state vendors collect sales or use tax.

Texas eyes remote sales tax revenue

To date, Texas has remained largely silent on the issue of taxing remote sales. But the sleeping giant could be about to enter the remote sales tax fray.

Tennessee lawmakers block enforcement of remote sales tax

Tennessee is deeply divided on remote sales tax. The legislature has prohibited enforcement of an economic nexus rule adopted by the Department of Revenue. Remote sales tax collections were to start July 1.

New Mexico Legislature still pushing to tax internet sales

House Bill 2 provides that the place of business of a person without a physical presence in New Mexico is “where the property or service being sold is delivered” and would require remote vendors that make deliveries into New Mexico to collect and remit tax on those sales.
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    Pennsylvania reworks proposed use tax notification requirement for remote vendors

Pennsylvania reworks proposed use tax notification requirement for remote vendors

Individual use tax compliance is typically quite low, so Pennsylvania is considering a measure that would require noncollecting remote sellers to notify their customers of their obligation to remit use tax.
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    Indiana to tax more out-of-state sellers under new economic nexus law

Indiana to tax more out-of-state sellers under new economic nexus law

Out of state sellers making more than $100,000 in gross revenue from Indiana sales transactions, or more than 200 separate sales transactions in the state, are required to collect and remit Indiana sales and use tax beginning July 1, 2017.
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    Nebraska AG: collecting sales tax from remote sellers would be ‘unconstitutional’

Nebraska AG: collecting sales tax from remote sellers would be ‘unconstitutional’

Nebraska working out kinks on its economic nexus and use tax reporting measure.