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Kelley C. Miller Reed Smith LLP

Results 1 to 5 of 7



Click here for nexus? What you need to know about Pennsylvania's new click-through and affiliate nexus guidance *

USA - December 6 2011
On December 1, 2011, the Department of Revenue issued Sales and Use Tax Bulletin 2011-01 to remind remote sellers of their sales tax collection obligations.

Co-authors: Lee A. Zoeller, Michael A. Jacobs, Kaitlin A. McKenzie-Fiumara.


Goodbye, California? will California's new 'Amazon tax' send e-retailers packing? *

USA - July 1 2011
Gov. Jerry Brown recently signed into law California's 2011-2012 budget bill, and trailer bills related to the budget bill


Illinois adopts click-through nexus law *

USA - March 14 2011
On March 10, 2011, Illinois Governor Patrick Quinn (D) signed Public Act 96-1544 (H.B. 2659) into law, adding Illinois to a growing list of states that have adopted an "Amazon tax" or "click-through nexus" law.

Co-authors: Michael J. Wynne.


SEC cracks down on taxpayer failure to maintain adequate sales tax books and records: the alarm bell sounds for all publicly traded companies with sales tax obligations *

USA - January 14 2011
State revenue departments are no longer the sole concern for corporate tax directors tasked with compliance oversight.

Co-authors: Lee A. Zoeller.


North Carolina creates new tax incentive opportunity for digital media companies *

USA - August 4 2010
On July 22, 2010, North Carolina Governor Beverly Purdue signed into law legislation that creates a new and innovative tax credit for companies developing interactive digital media, including video game companies and developers of online virtual worlds and interactive websites that allow consumers to create and manipulate certain digital goods (i.e., avatars in role-playing scenarios).

Co-authors: Michael A. Jacobs, John P. Feldman, Donald M. Griswold.


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