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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- Marketplace Fairness Act: The Issues No One is Talking About
- Marketplace Fairness Act 2013: What the Symbolic Vote Means
- Marketplace Fairness Act 2013: New & Improved from MFA 2012?
- Internet Sales Tax Legislation: 2012 Review - and 3 Predictions for 2013
- Top Internet Tax Questions from Retailers Reveal Complexity of Issue
- CA Sales Tax: Will Amazon Law Fill State’s Internet Shopping Cart?
- Marketplace Equity vs. Marketplace Fairness. Is Either the 'Right' Solution?
- Amazon Sales Tax Nexus in Massachusetts? (Absolutely Not!)
- Internet Sales Tax Legislation: a Plain English Guide (Whitepaper)
- State Amazon Laws - Update (States Grab the Spotlight!)