Tag Archives: SALT

States Continue to Challenge Quill’s Physical Presence Standard

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When a client calls us to inquire about sales tax exposure, we instinctively start asking questions about people and possessions: “Do you have property in other states? Where do you have employees? Have you sent any sales representatives to any states where you have made sales?” For decades, tax practitioners have known that a proper sales tax nexus analysis begins with physical presence. It’s black-letter law, after all. States can’t levy sales tax on someone who isn’t there. We know this because of Quill Corp. v. North Dakota and National Bellas Hess v. Illinois before it. [...]Read more

State Taxes: Update on Amazon Laws and Cloud Computing

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Please click here for a recent paper by Atlanta SALT partners Jeff Glickman and Mike Petrik regarding two of the most significant issues in state tax during 2011: click-through nexus provisions (or “Amazon laws”) and the taxation of cloud computing.

State Taxation of Digitally-Delivered Goods and Services

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Click here to read a chapter by SALT partner Mary Benton (with Art Rosen and Cass Vickers) that recently appeared in the materials for the 2011 NYU Institute on State and Local Taxation conference. The article discusses, inter alia, different states’ treatment of digital goods for sales tax purposes, as well as a number of issues related to the income tax treatment of digitally-delivered goods and services, including nexus, P.L. 86-272, and apportionment of receipts from the sale of digital goods and services. [...]Read more