Maryland and Illinois Introduce “Amazon Tax” Legislation

And the “nexus” net keeps broadening, at least in terms of direct or affiliates sales over the Internet.
Maryland recently became the latest state to join the wave of those introducing “Amazon Tax” bills and, if enacted, its Senate Bill 824 would become effective June 1, 2010. The threshold amount for this bill was set for [...]

Vermont Is Seeking an “Amazon Tax” of Its Own

Introduced by State Representatives John Rodgers, Megan Smith, and Jeffrey Wilson, Vermont House Bill 661 is just the latest in a spate of “Amazon Tax” bills to sweep the nation – bringing the total to five states within nine days of each other.
This latest bill would take effect July 1, 2010, if passed into law.
Like [...]

Colorado Is Seeking an “Amazon Tax” of Its Own (updated March 8, 2010)

I wrote just a couple of days ago that it feels like an almost every day phenomenon that yet another state is introducing “Amazon Tax” legislation to broaden nexus net and thus e-commerce sales and use tax revenues.
Now Colorado is joining the list, perhaps motivated in part by its $1.6 billion budget shortfall.
H.B. 1193 (Concerning [...]

Mississippi Is Seeking an “Amazon Tax” of Its Own (updated)

In terms of the broadening of “nexus” for sales and use tax purposes, what a New Year 2010 has been thus far!
It’s starting to feel like on an almost every-day basis I’m reporting on yet another state seeking or having broadened its term “nexus” to encompass Internet sales. The past several days include the likes [...]

And Now Virginia Is Seeking an “Amazon Tax” of Its Own (updated)

An Amazon-type sales and use tax bill has been introduced in yet another state. This time, it’s the Commonwealth of Virginia.
Introduced January 21st by Senator Emmett W. Hanger, Jr. (R—Augusta) and backed by the Virginia Retail Federation (the legislative arm of the Retail Alliance and the Retail Merchants Association), the bill (S.B. 660), if enacted [...]

Amazon.com & other online retailers costing states $7B a year?

In these stormy days of the ongoing saga between Amazon.com and a number of states (see here, here, here, and here), the nonpartisan Center on Budget and Policies Priorities released a riveting report this week concluding, among other findings, that Amazon’s arguments against collecting sales taxes do not withstand scrutiny – costing states up to [...]

Amazon, Amazon, Amazon! And Blue Nile . . . and Now Overstock!

June 30, 2009: Seattle

*** Updated July 1, 2009 ***
***Updated July 29, 2009*** see below

Amazon Pulls the Plug on Hawaii, Rhode Island Affiliates, Strengthening Its Stance for a More Cohesive Internet Tax Scheme

What started with a pull out from its online affiliate system in North Carolina, Amazon.com has now cut ties with its Hawaii (as of [...]

Amazon.com Affiliates in N. Carolina = No More!

June 26, 2009: Seattle
Amazon.com severs all ties with business, marketing affiliates in North Carolina
There’s huge news here in Seattle that reverberates all across the e-commerce universe: Seattle-based Amazon.com notified its North Carolina business affiliates just last night that it will end all ties, effective today, to avoid collecting and remitting sales taxes in that state [...]

SST Aloha On the Way? And a Full Welcome to the SST, Wisconsin!

There’s been some movement in the Hawaiian legislature towards SST conformity as of late, most notably S.B. 1678 was passed anew on May 7th, aimed at conforming excise tax laws there with the Streamlined Sales and Use Tax Agreement. The state legislature responded to advice received from SST Governing Board and the Council on State [...]

The Must-Read E-Commerce Paper of the Year

State, Local Governments to lose at least $11.4 billion in sales tax revenues to Internet by 2012

If anything, today’s headline might understate its case. Not only is “State and Local Government Sales Tax Revenue Losses from Electronic Commerce” the e-commerce paper of the year, it could very well be the must-read study of the past [...]

Take Me Out to the (Internet Travel Booking) Ballgame!

Just a couple of weeks ago, I opened a post with, “As local jurisdictions are searching high and low for tax revenues, one area they continue to target is unpaid occupancy taxes and, in this vein, yet another online hotel booking company sales tax case has caught my attention, this time coming out of the [...]

Online Sales Tax Roundup: Internet Cowboys & Cowgirls, Open Your Eyes

UPDATED APRIL 14, 2009

It is my firmly held belief that as one state after another (no matter the size or perceived “importance” of any particular state) will possibly be able to pass Internet sales tax legislation, others are more likely to follow suit. Early adopters can pave the way towards the future in this area [...]