Category Archives: Sales and Use Tax
April 18, 2018
The U.S. Supreme Court on April 17, 2018 heard oral arguments in South Dakota v. Wayfair, on whether the justices should overrule the 1992 Quill decision, which prevents states from collecting sales taxes from vendors who have no physical presence in the customer’s state.
November 9, 2017
By Attorney Morris N. Robinson and Attorney Yale Yechiel N. Robinson of M. Robinson Tax Law. An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham Health and then paid to the DOR. The seller, an entity that sold Dell computers and related services, argued alongside the DOR that Dedham Health was not entitled to receive a refund.
UPDATE: MTC Extends Deadline for Amnesty under the Online Marketplace Seller Voluntary Disclosure InitiativeOctober 12, 2017
Earlier today, the Multistate Tax Commission (MTC) released an update extending the October 17, 2017 deadline for businesses to file under its Online Marketplace Seller Voluntary Disclosure Initiative. The new deadline is now November 1, 2017. This initiative is specifically for businesses who are online marketplace sellers using a marketplace provider/facilitator ...
August 2, 2017
In D & H Distributors, Inc. v. Commissioner of Revenue (July 31, 2017), the Massachusetts Supreme Judicial Court (SJC) upheld the imposition of sales tax against a wholesaler that delivered goods directly to consumers in “drop shipment” transactions.