The District of Columbia occupies a unique position among subnational jurisdictions in the United States given its status as a nonstate, federal enclave. The District’s status allows it to impose individual income tax on only residents under the district clause of the US Constitution, the Home Rule Act of 1973, and implementing statutes that are
December 2022
North Dakota updates guidance on Wayfair small seller exception
By Ted Friedman, Laurin E. McDonald & Jeremy Gove on
Posted in Digital Economy
The North Dakota Tax Commissioner updated its website to explain North Dakota’s Wayfair small seller exception to collecting and remitting state and local sales tax on sales made into the state. Consistent with North Dakota statutes, the website states that, for remote sellers with no physical presence in the state, the exception for small sellers…
Recapping the SALT policy developments in 2022
By Nikki Dobay on
Posted in Podcast, Policy and Legislation
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is rejoined by Morgan Scarboro, Senior Director of Tax Policy at MultiState Associates for a year-end review of the state and local tax policy space.
Morgan and Nikki discuss what happened at the state level during the…