Tag Archives: Sales tax

The Sourcing Tail Wagging the Nexus Dog

There is a growing list of states that have adopted a more aggressive income tax nexus standard.  On August 11, 2015, Alabama added itself to the group of states that impose their income tax on out-of-state businesses solely based those businesses a certain level of sales to customers in the state.  The trend is a […]

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Tennessee Sales Tax Enters the Cloud

Effective July 1, 2015, Tennessee will begin imposing its sales tax on remotely accessed software (i.e., software-as-a-service).  The taxability of software-as-a-service, also known as SaaS, is a developing tread across the nation, as software providers continue to expand their product offerings over the cloud.  Other states that impose a sales tax on remotely accessed software […]

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Debate on Internet Sales Tax Collection Reinvigorated

Will Congress finally pass legislation allowing states to require online retailers to collect sales tax, or will the Marketplace Fairness Act suffer the same fate as in did in 2011 and 2013?  In a bipartisan effort, the Act was reintroduced on March 10, 2015 by Senators Mike Enzi (R-WY), Lamar Alexander (R-TN),  Dick Durbin (D-IL) and Heidi Heitkamp […]

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Goodlatte Proposes “Origin” Approach for Internet Sales Tax

On January 13, 2015, House Judiciary Chair Bob Goodlatte (R-VA) released a discussion draft of his long-awaited plan to simplify the collection of state sales tax on internet sales. The Online Sales Simplification Act of 2015 adopts an “origin” based approach to collecting sales tax, as opposed to the “destination” approach included in the Marketplace […]

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Software Providers – Don’t Mess With Texas!

Based on a decision issued by the Texas Comptroller, certain out-of-state companies that license software products to customers in Texas are required to collect sales tax on those licenses, even if they have no actual presence in the state. The Comptroller’s decision (Decision No. 106632), which was issued on September 19, 2014, takes a rather […]

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