2020 Sales Tax Developments

March 19, 2020 5 min read

Three months in and it’s already been a hectic year on many fronts; sales and use taxes have been no exception. Developments in 2020 so far include:    Alaska –  While Alaska does not have a state level sales tax, certain local municipalities do.  The Municipal League has finalized the uniform Alaska Remote Seller Sales Tax
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Louisiana vs Wal-Mart.com

March 17, 2020 5 min read

Louisiana Supreme Court Finds Wal-Mart.com Does Not Have to Collect Sales Tax on Behalf of Third-Party Sellers The U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair opened the door for states to require out-of-state sellers to collect sales tax even if they lacked a “physical presence” within that
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Leveling the Playing Field for Illinois Retail Act

September 12, 2019 5 min read

Illinois Will Require Online Marketplaces to Collect Sales Taxes for Out-of-State Sellers Starting in 2020 Illinois was quick to jump on the post-Wayfair bandwagon in requiring out-of-state businesses to start collecting sales taxes on purchases made by in-state customers. Now the state has gone a step further. On June 28,
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Remote Sellers – Did you enjoy your summer?

August 22, 2019 8 min read

While you may have been enjoying the dog days of summer, you may not have noticed that some states implemented new Remote Seller rules.   Effective July 1st, rules were established for: Arkansas, New Mexico, Pennsylvania, Rhode Island, Virginia, and Connecticut.
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Are College Meal Plans Taxable or Not?

June 19, 2019 5 min read

Many colleges and universities require students living on-campus to purchase a meal plan. The school typically contracts with an outside company to provide the meals, which students then pay for using their meal plan. But are such transactions subject to sales tax? The Colorado Supreme Court recently addressed this question.
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Canada loses approximately $169 million annually in sales tax revenue

May 29, 2019 5 min read

Report: Canadian Government Fails to Collect $169 Million in Sales Taxes Annually on Digital Goods & Services Canada loses approximately $169 million annually in sales tax revenue, according to a recent report from the nation’s interim auditor general. These losses are the result of Canadians failing to pay taxes on
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Maine Legislators Consider “LOST”

May 17, 2019 5 min read

Maine Legislators Consider Authorizing Local-Option Sales Taxes Although most U.S. states permit their local governments to collect certain types of sales taxes (in addition to the statewide tax), about a dozen state still do not. One such state is Maine, which currently assesses a statewide sales tax of 5.5 percent only.
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Georgia House Goes a Step Further to Collect Sales Taxes

March 27, 2019 7 min read

In the wake of the U.S. Supreme Court’s June 2018 decision in South Dakota v. Wayfair, Inc., a number of states have quickly moved to require out-of-state Internet-based sellers to collect and remit sales taxes on in-state purchases.
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Do Employer Sponsored Cafeterias Have to Collect Sales Tax?

February 21, 2019 5 min read

Missouri Supreme Court Says Operator of Federal Reserve Cafeteria Must Collect Sales Tax Most states apply some form of sales tax to the purchases of meals and drinks. But what if a business or public employer maintains an employee cafeteria? Does the cafeteria operator need to charge sales tax on
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State of Arkansas – Candy and Soda No Longer a Food for Tax Purposes

December 29, 2017 5 min read

State Arkansas State Arkansas Happy New Year from the State of Arkansas! Effective January 1, 2018, The Arkansas Department of Finance and Administration is implementing Act 141 which removes candy and soft drinks from the definitions “Food” and “Food Ingredients” and applies the full 6.5% State sales and use tax
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Are Pumpkins Tax Exempt in the Fall?

September 20, 2017 5 min read

pumpkins In three states, Pumpkins Are Exempt from Sales Tax…Unless They’re For Carving. Sometimes, sales tax laws just don’t seem to make sense. Like, who in Indiana thought it was so important to make a distinction between marshmallows and marshmallow creme?  Well, in Indiana, you’ll have to pay sales tax
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Virtual Currency: Subject to Sales Tax or Not?

February 21, 2017 5 min read

Subject to Sales Tax or Not What is virtual currency? Is it subject to income tax? Is it subject to sales tax? Is it currency? What is it? We started talking about Bitcoin a few years ago (first launched in 2009) and how techies were getting rich with it. My
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