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Archive for September 2018

Washington Enacts Economic Nexus Standard for Remote Sellers

In light of the U.S. Supreme Court’s Wayfair ruling, Washington has followed suit in requiring remote sellers to collect sales or use tax on taxable sales into the state.  Following an emergency rule enactment, the newly created economic nexus standard will go into effect October 1, 2018. Remote sellers will be required to collect sales…

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Florida DBPR Ordered to Pay Attorney’s Fees Again

In 2012, the well-known Micjo decision came down from one of Florida’s appellate courts. In Micjo, the court ruled that Florida’s other tobacco products tax (“OTP”) should only apply to the tobacco product itself and not on other charges such as shipping and federal excise tax.  Squarely against that ruling Florida’s Department of Business and…

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Georgia Guidance Issued on Custom Storage Products that are Designed and Installed

Georgia has issued a guidance addressing whether a Taxpayer is selling tangible personal property or performing under a real property contract. In addition, the guidance also addresses whether the Taxpayer must collect sales tax on sales for resale. The Taxpayer at issue in the guidance sells custom storage products for both new and preexisting homes.…

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Texas Updates Sales Tax Rules for Computers and Software

The Texas Comptroller of Public Accounts (“Comptroller”) recently updated its rule for computer hardware, programs, software, and sales. In its updated version, the rule states that the sale, lease, or license to use a computer program is subject to Texas sales tax when the program is “stored, used, or consumed” in Texas. Of particular note,…

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The Current Status of Marijuana on the Federal Side

Although more than 50% of states have legalized marijuana either on the medical or recreational level, on the federal side marijuana still remains illegal. Additionally, marijuana is still a Schedule I drug, which means it is considered to be highly addictive, have no recognized benefits, and remains illegal. On June 27, 2018, Senator Chuck Schumer,…

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Are You A Large Employer? Be Wary of an IRS Letter 226-J Proposed Assessment of the Employer Shared Responsibility Payment Penalty

The Affordable Care Act commonly known as the law that created Obama Care or health care requirements for most Americans contained several tax provisions that are currently being enforced by the IRS.  The IRS recently started issuing proposed assessments via IRS Letter 226-J to Large Employers who may be liable for an Employer Shared Responsibility…

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Arkansas Sales and Use Tax Impact of Wayfair Decision

Wayfair has quashed the requirement that a company or vender must be physically located in a state to be subject to the respective sales and use tax within the state. The landmark Supreme Court of the United States decision has prompted responses from states across the country. However, the Arkansas Office of Revenue legal counsel…

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Remote Sellers May Voluntarily Collect Wyoming Sales Tax

Despite several states’ immediate response to the Supreme Court’s Wayfair ruling, requiring remote sellers to collect sales tax upon the satisfaction of certain economic thresholds, the Wyoming Department of Revenue is not currently mandating remote sellers to license with the state in order to collect and remit sales tax.  In Wayfair, the Supreme Court of…

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Remote Sellers Required to Collect Louisiana Sales and Use Tax in 2019

The new decision from Wayfair has prompted Louisiana to require the collection of sales and use tax from certain remote sellers effective January 1, 2019.  Wayfair has removed the previous requirement that a company or vender be physically located in a state to be subject to the respective sales and use tax within the state.…

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