Posted on October 20, 2009 by Althea Azeff
The nonpartisan Tax Foundation recently released its updated report on state and local sales tax rates. (Fiscal Fact No. 196, October 2009, found here), opening eloquently, “Sales taxes are paradoxically transparent and non-transparent. A taxpayer can easily see how high the tax is by looking at the receipt for any purchase. It’s hard to imagine [...]
Filed under: Uncategorized | Tagged: California, Louisiana, Oklahoma, sales tax rates, Tennessee, The Tax Foundation, Washington | Leave a Comment »
Posted on August 24, 2009 by Althea Azeff
One of the chief concerns among several SST member states – including Arizona, New Mexico, Ohio, Tennessee, Texas, Utah, and Virginia, as well as the Virginia Association of Counties – is whether the option to have origin-based sourcing rules will remain once the scheduled January 1, 2010 expiration date has come and gone. The states [...]
Filed under: SST | Tagged: Ohio, orgin based, origin sourcing rules, origin-based, SST, Streamlined Sales Tax Governing Board, Tennessee, Utah | Leave a Comment »
Posted on August 5, 2009 by Althea Azeff
Court finds TN illegal drug tax unconstitutional; Department of Revenue must say goodbye to $55,316.84 slated to benefit state and local law enforcement agencies
Tennessee’s Supreme Court recently heard a particularly interesting tax case, decided on state constitutional grounds having to do with the scope of the state’s taxing authority.
The case, Waters v. Farr, Tennessee Supreme [...]
Filed under: Court Cases | Tagged: cocaine, cocaine tax, drug tax, privilege tax, Tennessee, Tennessee DOR, Tennessee Supreme Court, Waters v. Farr | 3 Comments »
Posted on July 27, 2009 by Althea Azeff
While the back-to-school shopping sales tax holidays season is upon us, and I’m about to list the jurisdictions granting such gifts, it’s important to remember that these sales tax holidays are probably not going to be the panacea, the proverbial shot in the arm, that the retail industry needs to demonstrate any sort of real [...]
Filed under: Taxability | Tagged: Alabama, back-to-school sales tax, back-to-school shopping, Connecticut, district of columbia, Georgia, iowa, Louisiana, Mississippi, missouri, New Mexico, North Carolina, Oklahoma, sales tax holiday, sales tax holidays, south carolina, Tennessee, Texas, Vermont, Virginia | 2 Comments »
Posted on July 12, 2009 by Althea Azeff
As discussed in an April Sales Tax Buzz post, sales tax receipts generally outpace income taxes as the primary food source for state budgets. Noting the dismal Q2 receipts that came off a disastrous Q1 2009, while considering that June closes the fiscal year in a majority of states, fiscal 2010 does not look pretty [...]
Filed under: Uncategorized | Tagged: California, Colorado, Hawaii, IOU, Minnesota, New Jersey, Oklahoma, Q2, sales tax receipts, sales tax revenues, state budgets, Tennessee, Texas | Leave a Comment »
Posted on April 13, 2009 by Althea Azeff
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 [...]
Filed under: Court Cases, E-Commerce | Tagged: City of Goodlettsville, Edgar filings, Expedia, Hotels.com, Hotwire, Internet sales tax, Ken Griffey Jr., online hotel brokers, online transactions, Priceline, Priceline.com, SEC, Tennessee | 3 Comments »
Posted on March 27, 2009 by Althea Azeff
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 [...]
Filed under: E-Commerce, Legislation, The Art of Blogging | Tagged: Amazon Tax, Amazon.com, California, Connecticut, cowboys, cowgirls, Florida, Google, Hawaii, Illinois, Internet sales tax, internet tax, Marlyland, Minnesota, New York, North Carolina, online tax, Tennessee, Texas | 5 Comments »
Posted on March 11, 2009 by Althea Azeff
No matter how I try to slice or dice this topic, this one just isn’t easy. What was once tangible has become, or can be, intangible tomorrow, if it’s not already so today. The issues of nexus, taxability, and others keep shifting in the virtual world.
In fact, just minutes after this post was published, I [...]
Filed under: E-Commerce, Legislation, Taxability | Tagged: Alabama, Arizona, California, Colorado, D.C., digital downloads, digital sales tax, Hawaii, Idaho, Indiana, iPod tax, Kentucky, Louisiana, Maine, Mississippi, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, South Dakota, Tennessee, Texas, Utah, Washington, Wisconsin, Wyoming | 2 Comments »
