MSDTaxLaw.com

Posts by Jeanette Moffa

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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North Carolina Governor Proposes Budget Adjustments

The North Carolina Office of State Budget and Management released Governor Roy Cooper’s proposed budget adjustments.  Included in these proposed adjustments are changes to certain sales and use tax provisions. Specifically, the proposal calls for the maintenance of the repealed mill machinery privilege tax and the sales tax exemption for order fulfillment centers. As a result,…

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North Carolina Eliminates Certain Machinery and Equipment Tax

Effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes will be repealed for sales and purchases occurring on or after that date. Consequently, sales and purchases on or after July 1, 2018, of qualifying mill machinery, mill machinery parts or accessories, and other qualifying items for specific industries will no…

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