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This development comes on the heels of South Dakota repealing the same transaction threshold earlier this year – that threshold was acknowledged in Wayfair[4] as one of the benchmarks to determine if a remote seller availed itself of the substantial privilege of carrying on business in a state so as to justify an obligation to remit the tax. [read post]
7 Sep 2022, 5:23 am by Eugene Volokh
The Court articulated the modern extraterritoriality test in two alcohol price-affirmation cases in the 1980s.[14] Brown-Forman Distillers Corp. v. [read post]
14 Apr 2022, 5:34 am by Rincker Law
We will help you develop a comprehensive strategy to protect you and your business. [1] See South Dakota v. [read post]
22 Apr 2021, 5:55 am by Kevin Kaufman
Table 1: Selected County and Municipal Rental Car Excise Taxes State Locality Car Rental Excise Tax  Funding Purpose Alaska Anchorage 8% City general fund Arizona Maricopa County (Phoenix) The greater of 3.25% or $2.50 per rental Glendale Stadium; youth & amateur sports Arizona Pima County (Tucson) $3.50 Kino Sports Complex Colorado Denver 7.25% Colorado Convention Center Georgia Atlanta 10% State Farm Arena Illinois Chicago 6% and 9% transaction tax (a) City general fund Indiana Marion… [read post]
10 Dec 2020, 12:20 pm by Paul Caron
Rev. 1 (2019): Hailed as a massive victory for the states, the Supreme Court’s 2018 decision in South Dakota v. [read post]
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]
4 Sep 2020, 7:11 am by Adam Feldman
Wayfair Inc. with 46 amicus briefs, and Masterpiece Cakeshop, Ltd. v. [read post]
16 Mar 2020, 6:43 am by Kevin Kaufman
Key Findings The Maryland General Assembly is on the verge of adopting a vaguely worded, legally dubious tax on digital advertising in the final days of this session—now paired with new tobacco taxes. [read post]