The immediate effects of COVID-19 are clear. We see them on the news and social media every day, and it’s having an impact on almost everyone in the country. But there are effects we can’t necessarily see right away that could have a lasting impact on states and municipalities. One major issue that states are…
Since June 2018, there has been a surge of legislation and corresponding litigation around the implementation of new sales tax laws. While many states are implementing new laws that go into effect this year, others have had economic nexus laws in place since well before the Wayfair ruling. Massachusetts is one of those states, having…
In a 5-4 decision announced on Thursday, the Supreme Court overturned a 1992 ruling in Quill vs. North Dakota that explicitly banned states from taxing companies that don’t have a physical presence within their borders. The ruling came in the case of South Dakota vs. Wayfair, as South Dakota attempted to overturn the previous ruling….
As summer approaches, many of us are looking to the horizon, ready for vacation. But if you’ve been on a road trip recently, you may have had to endure some less-than-perfect driving conditions. Our roads and highways are one of the infrastructure items that are paid for with taxes. But declining revenues mean that states…
Towns around the country in need of an economic boost have been trying to entice large-scale retailers to bring stores into their areas with promises of sales tax exemptions and other perks. These incentives are being hotly debated at the local government level. At issue is the loss of revenue to the state from these…
Over the last few years, it’s become a trend for states to take “sales tax holidays” throughout the year. These brief periods of generally 2-3 days relieve consumers from tax on certain items and are meant to boost the economy. There are limitations and regulations for each of these holidays, but the idea is to…
This holiday season, lots of shoppers will be staying home to do their purchases. With more options for shipping and convenient delivery, and extra bargains, e-commerce store owners and site developers should provide their customers with tools that can help them navigate the confusion of online shopping. One reason shoppers may be hesitant to do…