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The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus

USA - June 22 2018 The Supreme Court in South Dakota v. Wayfair, Inc. overruled the “physical presence” requirement as “unsound and incorrect” and ruled that...

Richard E. Nielsen, Breann E. Robowski, Carley A. Roberts, Marc A. Simonetti, Andrew D. Appleby, Eric J. Coffill, Timothy A. Gustafson, Jessica N. Allen, Nicole D. Boutros, Aruna Chittiappa, Dmitrii Gabrielov, Evan M. Hamme, Mike Le, Robert P. Merten III, Debra Vance, Jeffrey M. Vesely, Annie H. Huang, Craig A. Becker.


California Taxing Agency Set for Major Overhaul

USA - June 28 2017 The Taxpayer Transparency and Fairness Act of 2017 (AB 1021) was signed by California Governor Jerry Brown on June 27, 2017, as part of the state...


California Legislation Introduced to Ban Local Taxation of Streaming Video

USA - February 7 2017 On January 31, 2017, California Assembly Bill 252 was introduced by Assembly Member Sebastian Ridley-Thomas to prohibit California cities and counties...


California Cities To Tax Streaming Video?

USA - December 2 2016 Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be...


Ohio Supreme Court Finds Quill Does Not Apply to the Commercial Activity Tax

USA - November 23 2016 The Ohio Supreme Court has ruled that the Ohio Commercial Activity Tax is a business privilege tax and that the physical presence requirement...