Enterprise Sales Tax

Arizona Simplifies Consolidates Sales Tax Reporting

Arizona simplifies, consolidates sales tax reporting

January 4, 2017, 10:44 am EST in Blog, Enterprise Sales Tax, News

In a perpetually evolving tax landscape, tax administrators are constantly pushing the traditional bounds of the collection responsibility of taxpayer.  The most recent developments are set against the backdrop of the current “physical presence” standard and state and federal attempts to repeal or overturn the Supreme Court case of Quill...

U.S. Supreme Court lets Colorado sales tax law stand

U.S. Supreme Court lets Colorado sales tax law stand

December 14, 2016, 12:35 am EST in Blog, Enterprise Sales Tax

Final Disposition of DMA v. Brohl Litigation Could Pave the Way for Vendor Notice Rules.On December 12, 2016 the United States Supreme Court denied certiorari to review the Tenth Circuit’s holding in Direct Marketing Association v. Brohl, No. 12-1175 (10th Cir. Feb. 22, 2016). By denying cert the Court essentially...

The U.S. election brought changes to many states’ tax rules

2016 Election Overview: new taxes, changes in existing rates and restrictions on implementation of new taxes

November 10, 2016, 5:44 pm EST in Blog, Enterprise Sales Tax

Tuesday, November 8th was Election Day in the United States. Federal, state and local offices and ballot questions brought millions of American’s to the polls. As with every election there were results that were expected, some surprises and many changes that will impact the business community in the coming years.Sovos...

Special Delivery: Missouri and the Taxability of Delivery Charges

November 7, 2016, 8:00 am EST in Enterprise Sales Tax

What is the taxability of delivery charges in Missouri?As a general rule, services are exempt from sales and use tax in Missouri unless specifically taxable by law. Delivery and freight services are not specifically identified as taxable services. Therefore, they are exempt from sales and use tax as standalone services.In...

Missouri Voters to Decide on a Constitutional Ban on Taxing Services

Missouri Voters to Decide on a Constitutional Ban on Taxing Services

November 4, 2016, 8:00 am EST in Blog, Enterprise Sales Tax

Voters in Missouri are to decide on a Constitutional amendment restricting sales taxes on services. Synopsis: Missouri is voting on a constitutional amendment that could severely impact sales tax policy for generations. The Election This election season we are electing a new president, seats in the U.S. House of Representatives and Senate are up...

Vermont’s Exemption on Cloud Computing

Vermont’s Exemption on Cloud Computing

October 19, 2016, 6:00 am EST in Blog, Enterprise Sales Tax, Value-Added Tax

Last year Vermont enacted legislation to be exempted from taxation sales of cloud computing (also known as remotely accessed prewritten software, Software-as-a-Service, “SaaS”, or ASP). A Brief Legislative History In 2010, Vermont issued a technical bulletin that interpreted existing law as imposing tax on prewritten software regardless of how the software was...

Tales from the 2016 IPT Sales Tax and VAT Symposia

October 6, 2016, 6:00 am EST in Blog, Enterprise Sales Tax, Events, Value-Added Tax

Overview of common tax gap theme at the recent 2016 Sales Tax Symposium and the 2016 Value Added Tax Symposium, both sponsored by the Institute of Professionals in TaxationI recently had the distinct pleasure of attending both the 2016 Sales Tax Symposium and the 2016 Value Added Tax Symposium, both...

Louisiana adds new surcharges and fees.

More Changes Coming to Louisiana: Somebody Call 911

September 30, 2016, 3:25 pm EST in Blog, Enterprise Sales Tax

Louisiana has two upcoming changes effective October 1 that were not highly publicized.Changes in taxability have become almost routine in Louisiana over the past few months. While most of the major changes were completed as of July 1, 2016, additional adjustments that have not been well-publicized will go into effect...