In the News

Subscribe to In the News via RSS

The Washington Department of Revenue has published a draft “pre-proposal” for regulations on the state’s 2019 marketplace facilitator law. The draft guidance includes: definitions of key legislative terms; a summary of who is and isn’t a marketplace facilitator, a requirement for marketplace facilitators to collect other retail taxes such as car rental taxes,…

On November 20, the Executive Committee of the Multistate Tax Commission (MTC) met via videoconference for its final meeting of 2020. During the meeting, the Committee heard updates from Greg Matson (MTC Executive Director) and each of the MTC’s standing committees, including the State Intercompany Transactions Advisory Service (SITAS) Committee. Here are the highlights.

Krystal…

The New York State Department of Taxation and Finance issued an advisory opinion explaining that a corporation’s charges for access to its digital advertising platform are subject to sales tax.  The corporation provides digital advertising products to customers through an online management platform that allows customers to access a package of software tools to…

On November 16th and 17th, 2020, the Multistate Tax Commission’s (“MTC”) Nexus and Audit Committees met to consider several topics.  The biggest developments from these meetings are that: (1) the Nexus Committee shared their proposed, revised draft of its Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdiction, which reflects the Wayfair …

The Texas Comptroller adopted an Administrative Law Judge’s decision affirming a sales and use tax assessment on a Texas-based marketing and advertising agency for “invoices for the time to create digital artwork.” According to the Comptroller, the artwork that the advertising agency “delivered to the third‑party printers was either finished art or preliminary art that…

In a rapidly escalating matter of concern to all District business taxpayers, the D.C. Council again will consider B23-35, the D.C. False Claims Amendment Act of 2020, which would expand the D.C. False Claims Act to tax matters above specified thresholds. The Council will review the committee mark-up tomorrow, November 17th. First reading would…

In Determination 18-0255, the Washington Department of Revenue determined that a marketplace seller established substantial nexus in Washington for business and occupation tax purposes by participating in the marketplace facilitator’s “digital reassignment” process.  This process allows the facilitator to ship to the marketplace seller’s customers a competitor’s equivalent product if the marketplace seller’s product…

The Indiana Department of Revenue has updated Information Bulletin No. 89, providing guidance for remote sellers and marketplace facilitators regarding the state’s sales tax physical presence standards. The updated guidance, which is effective July 1, 2020, explains the applicable factors for remote sellers and marketplace facilitators to consider when determining whether they have physical…

In Notice 20-20, the Tennessee Department of Revenue addressed the implementation of S.B. 1778, which will require marketplace facilitators to collect and remit local occupancy taxes levied on short-term rental units beginning January 1, 2021. Marketplace facilitators must collect and remit the Tourist Accommodation Tax, the Hotel Occupancy Tax, and similar local occupancy taxes…