MSDTaxLaw.com

Posts by Jeanette Moffa

When to Register for a Sales Tax Permit

Businesses that know they need to register for sales and use tax may be dragging their feet in deciding when to go through with it. Between June 2018 and April 2019, many businesses have gone from being registered only in the states they are physically located in to needing to register in many states across…

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I have nexus. What next?

Once business owners realize they have sales tax nexus, it is important to understand the registration options that come next. You may have done your research when you first heard about the recent Supreme Court case South Dakota vs. Wayfair that changed United States sales tax law forever. First, you may have looked into what…

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What is Use Tax Reporting?

While businesses scramble to abide by new economic nexus laws in the post-Wayfair craze, many are overlooking a potentially even larger burden. This burden, Use Tax Reporting, has been lurking since before the Wayfair case and has become only more relevant after it. Use Tax Reporting evolved when states were restricted by the then-current case…

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What is Affiliate Nexus?

Affiliate nexus is imposed when an out-of-state business has an “affiliate” located within the state. The theory behind affiliate nexus is that the relationship between the in-state business and out-of-state business is such that the out-of-state business has a sufficient presence within the state for it to be required to collect and remit sales tax.…

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What is Click-Through Nexus?

Click-Through Nexus, often associated with the Amazon sales tax case that challenged it, is still confusing taxpayers almost a decade after the landmark case. Unfortunately, the new landmark case of South Dakota v. Wayfair that came down from the Supreme Court of the United States in mid-2018 has overshadowed this under-discussed nexus standard while simultaneously…

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What is Economic Nexus?

Sales tax law changed forever in June 2018 when the Supreme Court of the United States issued a ruling in the South Dakota vs Wayfair case. Prior to the Wayfair case, the law of the land was that businesses collected and remitted sales tax in the states in which they were physically located. However, with…

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What is the Definition of Nexus?

Sales Tax After Wayfair In June 2018, the Supreme Court of the United States made a ruling in South Dakota vs. Wayfair that changed sales tax law forever. Why? The short answer is: internet sales. Remember the first time you purchased something on Amazon and realized you didn’t have to pay sales tax? Like many…

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North Carolina Provides Guidance on Photograph Tint or Color Charges

North Carolina issued guidance to retailers who derive gross receipts from sales of services to tint or color photographs. Effective September 1, 2018, charges for tinting or coloring a consumer’s tangible or digital photograph are subject to North Carolina sales and use tax. Specifically, the sales price or gross receipts derived from these services are…

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South Carolina Updated Per Capita Figures Released

The South Carolina Department of Revenue has released the updated per capita income figures, as well as state figures for all the counties within the state for the purpose of calculating property, income, and sales tax incentives. The most recent available state per capita income figure is $40,421. The incentives that depend on these figures…

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