Maryland – Fall 2009 tax amnesty program *

USA - July 31 2009
The Maryland Comptroller will be offering a tax amnesty program during the period September 1, to October 30, 2009.

Co-authors: Jessica R. Lubar, Christopher S. Davidson, Brian S. Masterson, Walter Calvert.

Internet vendor sales tax nexus – states continue aggressive posture *

USA - July 31 2009
In 2008, New York enacted its "Amazon Law" to require certain out of state internet vendors to collect New York sales tax on sales made over the internet into New York.

Co-authors: Jessica R. Lubar, Christopher S. Davidson, Brian S. Masterson, Walter Calvert.

DC cancels sales tax holidays *

USA - July 31 2009
As a result of the current poor revenue forecasts facing the City, the District of Columbia Office of Tax and Revenue has announced the cancellation of its program of sales tax holidays.

Co-authors: Jessica R. Lubar, Christopher S. Davidson, Brian S. Masterson, Walter Calvert.