E-Commerce and Internet Sales Taxes; possibly the most contentious area in sales taxation today! The arguments for and against the taxation of internet sales come from all directions - from the states who contend they’re losing billions in sales tax revenues as a result of uncollected sales tax on internet sales, from the on-line retailers who maintain that a 1992 Supreme Court decision prohibits states from imposing a sales tax collection requirement, from the brick-and-mortar retailers who argue that traditional sales tax nexus rules puts them at a competitive disadvantage. Without a doubt, this is an area that’s exploding ! In this blog, I’ll cover topics such as those controversial “Amazon Laws”, which states are enacting them, which states are repealing them, how businesses are reacting to their passage, the constitutionality of these laws, alternative approaches states are taking to circumvent nexus, proposed federal legislation and, of course, the impact of these laws on the small/medium business owner. I invite you to follow me as I cover this timely and exciting topic!
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- States Follow South Dakota: A By-State Guide on Economic Nexus
- With Wayfair Decided, Is a Federal Solution Still Needed?
- Amazon and Other "Nexus Expanding" Laws - By State Summary
- Economic Nexus: The “New Normal” or the Demise of Quill?
- Remote Transactions Parity Act: Comparing RTPA to MFA
- Marketplace Fairness Act: Dead, Alive - or in Legislative Limbo?
- Permanent Internet Tax Freedom Act Moves One Step Closer to Final Law
- Amazon Tax: 3 Teachable Moments to Clear the Confusion
- Amazon Laws Are Not All Created Equal
- Remote Sales Tax: MFA Progress - or Simply Back to Square One?