Posts by Jerry Donnini
Florida New Economic Legislation Bill
Each week, more states continue to propose and/or adopt new legislation in response to the South Dakota v Wayfair US Supreme Court holding on June 21, 2018. Of the larger states, Florida has remained mysteriously silent on whether it would follow the economic nexus legislation produced by South Dakota and repeated by dozens of other…
Read MoreWhat 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…
Read MoreIllinois Takes on Wayfair Legislation
Like so many other states, Illinois has established an economic nexus threshold following the U.S. Supreme Court’s Wayfair decision, that became effective October 1, 2018. 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…
Read MoreCalifornia Continues Fulfill FBA Sales Tax Assessments
Since 2017, California’s Department of Tax and Finance Administration (CDFTA), formerly the Board of Equalization, has been bombarding businesses that use Amazon’s FBA services for sales tax liabilities. Many Amazon sellers received an email in October 2018 reminding them that California has their company’s name, address, and EIN. Sellers that were already registered and collecting…
Read MoreCA AMENDS TOBACCO PRODUCTS DEFINITION TO TAX BLUNT WRAPS
Prior to the recent amendment, California taxed “tobacco products” which were defined as “all forms of cigars, smoking tobacco, chewing tobacco, snuff, and any . . . products made of, or containing at least 50 percent, tobacco.” This meant that certain products, such as blunt wraps, or cigar wraps, may not be subject to these…
Read MoreMEDICAL MARIJUANA IN ARKANSAS – SPECIAL PRIVILEGE TAX
MEDICAL MARIJUANA USE IS CURRENTLY ONE OF THE MOST CONTROVERSIAL TOPICS IN POLITICS. TO DATE, 33 STATES AND THE DISTRICT OF COLUMBIA HAVE LEGALIZED THE USE OF MEDICAL MARIJUANA. EACH STATES MEDICAL MARIJUANA SYSTEM LOOKS DIFFERENT ON ALL LEVELS SPANNING FROM WHO CAN USE IT ALL THE WAY TO THE TAX TREATMENT OF THE DRUG. FOLLOWING TREND,…
Read MoreWhat Does the 2019 Farm Bill Mean for the Hemp Industry?
Earlier this year, U.S. Sen. Mitch McConnell inserted language from his Hemp Farming Act of 2018 into the Farm Bill to federally legalize the cultivation and sale of industrial hemp. Congress passed the legislation Dec. 12, effectively removing hemp from the list of controlled substances and allowing states to regulate its production, commerce and research…
Read MoreALASKA VOTERS REJECT PROPOSED INCREASE ON ALCOHOL, TOBACCO, AND MARIJUANA SALES TAX
Proposition 1 was turned down on the October ballot for the city of Unalaska, Alaska. Voter’s had to decide whether to increase the sales tax on marijuana, alcohol, and tobacco by three percent, effectively doubling the tax. There are several other cities in Alaska that had a sales tax increase on alcohol, tobacco, and marijuana…
Read MoreTobacco Tax Audit/Refund
As cigarettes and other tobacco products are taxed on both the federal and state level, the tax compliance burdens are steep. The tobacco tax scheme is very different from other tax schemes because the product is taxed both at the federal and state level. Further, depending on the type of tobacco product being sold the…
Read MoreDrunken Slur – Fla. ALJ Rules Restaurant Rule Unclear
Presents may be coming early for businesses licensed as food establishments in the Sunshine State. Several grocerant and similar concepts popping up across the State may have foregone an attempt to obtain a consumption on premises liquor license, due to an outdated agency rule. Dining establishments are increasingly blending the grocery market and dining experience…
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