October 2018 - Page 2 of 2

On Wednesday, October 3, 2018, from the bench during a status conference Judge Dodson stated: “Another two months has passed, and I do believe now we’re at the point where Florigrown will suffer irreparable harm absent the entry of a temporary injunction and that, given the public interest that can’t be more clearly stated than…

A new Idaho nexus law will require certain out-of-state retailers to collect state sales tax on their sales to in-state customers. The “click-through” nexus legislation goes into effect July 1, 2018. Any out-of-state retailers will be required to collect the tax and remit it to the Idaho State Tax Commission if the out-of-state seller has…

The Georgia Department of Revenue issued a policy bulletin clarifying the correct application of sales and use tax to charges for any room, lodging or accommodation in the state. The bulletin specifically addresses how to appropriately apply tax to charges for rooms, lodging, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins,…

The Georgia Department of Revenue issued a guidance on remote sellers’ impending sales tax obligations beginning January 1, 2019. Similar to several states, following the Supreme Court’s Wayfair ruling, Georgia has enacted economic nexus provisions applicable to certain remote sellers. Effective January 1, 2019, certain remote sellers must either remit Georgia sales tax on their…

Like so many other states, Nevada has established an economic nexus threshold following the U.S. Supreme Court’s Wayfair decision. The Supreme Court previously ruled that an out-of-state seller’s liability to collect and remit the tax to the consumer’s state depended on whether the seller had a physical presence in that state, but that mere shipment…

In 2017 the Yakama Nation won an important case further expanding a well-recognized right to travel under their treaty. In a constant impasse of state tax and Native American rights, the Yakama Nation exhibited how difficult it is for states to impose their taxes on Indian tribes. The case can also serve as a…

For over 50 years, US law was such that remote sellers could not be forced to collect another state’s sales tax unless the remote seller had some sort of physical presence in the state. However, in June of 2018, the United States Supreme Court changed the law of the land in South Dakota v. Wayfair.…

Georgia has enacted an exemption, effective July 1, 2018, that applies to 50% of the sales price of manufactured homes. A manufactured home is defined as a home built on a permanent chassis; designed for use as a dwelling; transportable in one or more sections; containing plumbing, heating, air-conditioning, and electrical systems; designed to have…

In 2014, the Compassionate Medical Cannabis Act passed, creating section 381.986, F.S. Under this law the Department of Health (“DOH”) was required to grant 5 nurseries licenses to dispense medical marijuana, 1 for each region in the state.1 The Department then promulgated rules under which a nursery could apply for a DO license, now referred…

Georgia has enacted legislation that amends provisions concerning municipal water and sewer projects and costs taxes. The amendments become effective on July 1, 2018. Specifically, a municipality cannot hold proceedings to re-impose the tax more than six times. Additionally, the tax cannot be re-imposed after being renewed six times. This is a stark contrast from…

Archive for October 2018

Judge Instructs Department of Health to Begin Accepting MMTC Registrations Per Constitutional Amendment

Idaho Imposing New “Click-Through” Nexus Law

Georgia Department of Revenue Guidance on Taxability of Accommodation Charges

Georgia Provides Guidance on Sales Tax Obligations for Certain Remote Sellers

Nevada Establishes Economic Nexus Thresholds

SCOTUS to Hear Yakama Fuel Tax Case

A Federal Fix for Wayfair?

Georgia Manufactured Home Exemption Enacted

Losing Applicants from 2015 Still Going After MMTC Licenses

Georgia Municipal Tax Provisions Amended