Enterprise Sales Tax

Milwaukee County, Wisconsin applies exposition tax to prepared foods.

Wisconsin’s Milwaukee County Applies “Exposition Tax” on Prepared Food

February 10, 2017, 12:00 pm EST in Blog, Enterprise Sales Tax

The City of Milwaukee created the “Wisconsin Center Tax District” for the purpose of acquiring and managing exposition center facilities. This local exposition district adopted several taxes to fund these facilities.Some examples of the newly-imposed taxes include a 0.5 percent food and beverage tax, a 2.5 percent basic room...

Remote sellers can plan for pending legislation on sales tax

Remote Sellers: What You Can Do to Prepare for Pending Legislation

February 6, 2017, 4:40 pm EST in Blog, Enterprise Sales Tax

Tax reporting rules for remote sellers may change if Congress approves pending federal legislation. Sellers should prepare for the potential impacts of these changes. How Remote Sellers Can Prepare for Pending Sales Tax Legislation States are struggling to capture lost sales tax revenue, but many have made attempts to change existing rules...

Arizona Simplifies Consolidates Sales Tax Reporting

Arizona simplifies, consolidates sales tax reporting

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

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...