Vermont Enacts “Economic Nexus” Standards And Customer Notification Provisions, Set To Take Effect After Further Legal Developments In Other States

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Not to be out done by other states that have enacted laws intended to challenge or circumvent the Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), Vermont has enacted a new statute that adopts both South Dakota-type sales tax “economic nexus” thresholds and Colorado-type customer notification provisions. However, the new...

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South Dakota Governor Signs Anti-Quill “Economic Presence” Nexus Law

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On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law SB 106, legislation that adopts an “economic presence” approach to requiring remote catalog and Internet sellers to report South Dakota sales tax. The law provides that “any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who...

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Cuidado con el Clic: Puerto Rico’s New Value Added Tax (VAT) Includes “Click Through Nexus” and Other Affiliate Nexus Provisions

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On May 29, 2015, the Governor of Puerto Rico signed into law Act No. 72, which amended the Puerto Rico Internal Revenue Code of 2011 to add provisions adopting a new value added tax (VAT) to replace the existing sales/use tax. The VAT will result in significant changes to Puerto Rico’s system of consumption taxes,...

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California Gillette Decision and Other Cases Demonstrate, Again, Why Congress Must Impose Strict Uniformity Requirements for State Taxes through Federal Legislation

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The old saying cautions that “when the cat’s away, the mice will play.” When it comes to state taxation of interstate commerce, Congress is the “cat” that the Framers of the Constitution designated as the protector of our national marketplace under the Commerce Clause. The States, unfortunately, prove time and again that they are the...

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B&I State Tax Lawyers Launch Column in State Tax Notes

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In the November 9, 2015 edition of leading industry publication State Tax Notes, George Isaacson and Matthew Schaefer explain “What Europe’s Excessive Tax Burdens On E-Commerce Can Teach Us.” Their article, which is featured on the cover of the publication, is the first of a regular quarterly column written by Brann & Isaacson’s state and...

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B&I State Tax Lawyers Launch Column in State Tax Notes

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In the November 9, 2015 edition of leading industry publication State Tax Notes, George Isaacson and Matthew Schaefer explain “What Europe’s Excessive Tax Burdens On E-Commerce Can Teach Us.”  Their article, which is featured on the cover of the publication, is the first of a regular quarterly column written by Brann & Isaacson’s state and...

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A Recent Wave of Click Through Nexus Activity in the States

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Online retailers, welcome to the 2015 state legislative season. No fewer than six states have new developments in the area of online “click through” affiliate nexus legislation, with most of the activity reflecting negative developments for remote sellers. These click through laws remain, in our view, constitutionally suspect, despite the decision of the New York...

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States Begin to Issue Guidance on Tax Treatment of Bitcoin and Other Virtual Currencies

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Although still a relatively new phenomenon, the virtual currency Bitcoin is accepted by an increasing number of retailers and other vendors, including prominent Internet sellers Newegg.com and Overstock.com.  See //www.wired.com/2014/09/overstock-com-becomes-first-major-retailer-accept-bitcoin-worldwide/ .  As virtual currencies such as Bitcoin gain wider acceptance both as an investment vehicle and as a medium for payment, some state revenue departments...

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