U.S. Supreme Court,
Tax,
Corporate
Jul. 27, 2016
States get aggressive about out-of-state sellers
Several are developing new methods to enforce sales and use taxes for online purchases and setting the battlefield by seeking to enforce their taxing jurisdiction over all online purchases.
Online retailers should be aware of recent developments regarding state sales and use tax collection and information reporting requirements. Several new states have taken aggressive positions regarding their power to require out-of-state sellers to collect sales and use tax and to require the sellers to provide information to assist the states with collecting the tax from the purchasers.
For background, states typically impose sales and use tax on sales of tangible personal property ...
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