Posts by Jerry Donnini
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…
Read MoreI 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…
Read MoreFlorida Jumps on Board to Regulate Vapes as Tobacco Products
In Florida, recent legislation seeks to define e-cigarettes as tobacco products and also restrict flavored vape products to be sold at 18 and over stores. Although some reports have determined that e-cigs and vapes are much safer than traditional cigarettes, the potential harmful effects seem to have motivated the restrictive lawmaking. Surprisingly, the new law’s…
Read MoreThree More States Propose Economic Nexus Legislation
In the growing trend to collect more sales tax, states have turned to economic nexus and marketplace facilitator statutes over the past year. Following the U.S. Supreme Court’s Wayfair decision, which overturned the prior physical presence nexus requirement, states have enacted laws that force companies to collect tax in their state based on sales alone. The most…
Read MoreCOUGAR DEN WINS AGAIN IN SCOTUS
On March 19, 2019 the Yakima Nation won an important motor fuel tax case against the state of Washington in the Supreme Court of the United States. The case centered on whether a fuel importer, who was owned by the Yakima tribe, could be forced to pay $3.6 million of taxes for importing motor fuel…
Read MoreFL DBPR Ordered to Pay Blunt Wrap Company’s Attorneys Fees
In 2016, Florida’s appellate court ruled that blunt wraps are not taxable in Florida. In Brandy’s, the court determined that a blunt wrap was not a taxable “tobacco product,” because it did not meet the statutory definition as ‘loose tobacco suitable for smoking.” Specifically, the court said that the blunt wraps was a “distinct cohesive…
Read MoreWhat 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…
Read MoreWhat 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.…
Read MoreWhat 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…
Read MoreWhat 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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