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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- Internet Sales Tax Legislation: a Plain English Guide (Whitepaper)
- State Amazon Laws - Update (States Grab the Spotlight!)
- Sales Tax Act - Main Street or Marketplace. Is SST Issue Key?
- From Main Street to Marketplace Fairness Acts - Sales Tax 2011
- The Marketplace Equity Act: The New Competition on the Block
- A Tale of Two States -The “Amazon Law” Saga Continues
- Amazon Law (& Order). The California Season Summary…
- Internet Sales Tax Confusion. Myths or Misperceptions?
- Main Street Fairness Act. Is SST the Silver Bullet?
- California Enacts Explosive "Amazon Law"!