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Montana: OTCs subject to retroactive sales tax assessments

USA - August 16 2015 Recently, the Montana Supreme Court ruled 5-to-2 that online travel companies (OTCs) were subject to sales tax under the existing sales tax statute...

Gordon Yu.


Congress’ newest attempt to legislate over quill

USA - June 21 2015 Recently, the Remote Transactions Parity Act of 2015 (“RTPA”; H.R. 2775) has been introduced to the House Committee on the Judiciary. Its...

Gordon Yu.


New York advises sales of “computing power” not taxable

USA - May 15 2015 Yesterday, the New York Department of Taxation and Finance Office of Counsel issued advisory opinion TSB-A-15(2)S holding that cloud computing vendors...


Michigan extends nexus to similarly named businesses

USA - January 31 2015 Recently, Michigan Governor Rick Snyder signed two bills that introduce affiliate and click-through nexus: S.B. 658 (for sales tax) and S.B. 659 (for...


Tax tech bytes

USA - September 10 2014 Recently, Minnesota revised Tax Fact Sheet 177, announcing that webinars are tax exempt from sales tax starting July 1, 2014. In order to qualify...