Search for: "Quill Corp. v. North Dakota"
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10 Jan 2018, 2:17 pm
In an age when members of the public can no longer bestir themselves to leave their vaguely couch-shaped objects to purchase needful items in person, South Dakota v. [read post]
3 May 2007, 3:13 pm
North Dakota decision stating that you are largely exempt from collecting a sales tax. [read post]
9 Nov 2017, 6:31 am
Cty. v. [read post]
9 Nov 2017, 6:31 am
Cty. v. [read post]
Louisiana Legislature Calls Itself Into Second Extraordinary Session and Includes Certain Tax Issues
30 Sep 2020, 8:46 am
This brings Louisiana into line with other states that impose sales tax and have acted to require marketplace facilitators such as Amazon and E-Bay to begin collecting state taxes after the Supreme Court’s decision in Wayfair[10] which overturned the physical presence requirement for nexus set out in Quill.[11] A “marketplace facilitator “is defined in the new law as any person that facilitates a sale for a marketplace seller through a marketplace by doing either of the… [read post]
26 Sep 2017, 6:41 am
Key Findings The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century. [read post]