In an early holiday gift to escort service agencies in Utah, the Supreme Court upheld in a majority opinion the state’s Sexually Explicit Business and Escort Service Tax statute insofar as it relates to the imposition of said tax on erotic dance clubs but not on escort service agencies, decided in terms of First Amendment [...]
Filed under: Court Cases, Taxability | Tagged: Bushco v. Utah State Tax Commission, strip clubs tax, Utah, Utah State Tax Commission, Utah Supreme Court | 3 Comments »
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 »
e-Roundtable on The Main Street Fairness Act: Sales Tax Buzz Consults the Experts on Internet Sales Tax Act
Read what Wal-Mart, J.C. Penney, Tech & Government say about a U.S.-wide Internet sales tax system
I recently hosted an e-Roundtable event to address what many policymakers believe to be today’s most important topic within the transaction tax arena, [...]
Filed under: E-Commerce, Legislation, Taxability, The Art of Blogging | Tagged: Avalara, COST, E-Commerce, e-commerce transactions, e-roundtable, H.R. 3396, internet tax, J.C. Penney, Main Street Fairness Act, S. 34, Sales Tax Fairness and Simplification Act, SST, Streamlined Sales Tax, Streamlined Sales Tax Governing Board, Sutherland, Utah, Wal-Mart | 15 Comments »
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 »
From putting things in our mouths to, er, expelling them, taxes can attach every step along the way – from the drinks you imbibe at the local tavern to the visits you make to your private (or so you thought) bathroom in your own home.
Can taxes drive you to drink? Maybe in Utah.
According to AP [...]
Filed under: Global, Taxability | Tagged: alcohol, alcohol taxes, Australia, Kentucky, Pittsburgh, toilet, Utah | Leave a Comment »
Sometimes when I can’t sleep, I find it’s because I’m thinking about the myriad transaction tax questions running through my mind, such as:
Why were Michigan and Arizona certified as SST states, despite the fact that they don’t yet have the ability to accept SST returns? Does this make any sense? If you think it does, [...]
Filed under: Taxability | Tagged: address validation, Arizona, Colorado, Illinois, Louisiana, Michigan, PIFs, rates, SST, U.S. postal codes, Utah | 3 Comments »
