Search results for: economic nexus
Sales Tax Danger for FBA Users
Sellers using fulfilled by Amazon (“FBA”) services have unique issues with respect to charging, collecting, and remitting sales and use taxes across the country. Often unaware of potential issues, FBA users are regularly blindsided by receiving a nexus letter from a state, which often is an indirect way of the state asserting that you have…
Read MoreReady for a Quiet Fall? Not Quite So Fast…
After a long year, most businesses see the Fall as the time of year to wrap up various projects and make a final push on sales. A small portion of businesses are considering tax planning as part of their end of the year process. An even smaller percentage of businesses are taking steps to guard…
Read MoreGeorgia Provides Guidance on Sales Tax Obligations for Certain Remote Sellers
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…
Read MoreWayfair Puts Quill’s Physical Presence Test for Sales and Use Tax Collection to Bed
The Supreme Court of the United States (“SCOTUS”) issued a ruling that significantly impacts online retailers and shoppers alike. Specifically, on June 21, 2018, the Supreme Court released its opinion in South Dakota v. Wayfair, that overruled 50 years of case law dealing with sales tax collection most recently addressed in Quill Corp. v. North…
Read MoreSupreme Court Hears Oral Argument on Sales Tax Case South Dakota v. Wayfair, Inc.
The Supreme Court heard oral arguments this week to determine the sales tax consequences for online, remote sellers. The case, South Dakota v. Wayfair, Inc., No. 17-494, challenged the previous standard set by Quill Corp. v. North Dakota, 504 U.S. 298 (1992). The Quill case was determined in a time that predated the rise of…
Read MoreGerald J. Donnini, II
OUR ATTORNEYS Gerald J. Donnini, II Esq., LLM 954-642-9390 JerryDonnini@MSDTaxLaw.com EDUCATION: New York University School of Law, L.L.M., Taxation (2014) Nova Southeastern University, J.D., Magna Cum Laude (2011) University of Central Florida, B.B.A, Accounting (2007) Gerald “Jerry” Donnini II is a partner of the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Donnini concentrates…
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