Sales and Use Tax »
Sales tax is a transactional tax typically imposed when a purchase is made. In the U.S., 45 states impose a sales tax. The rates range between 4.35% in Hawaii to 8% in the State of Washington. The five states that do not impose a sales tax are Alaska, Delaware, New Hampshire, Montana, and Oregon. Similar to sales tax is use tax, excise tax, and value added tax (VAT).
Tennessee Court Holds that Wide Area Network Service is a Taxable Telecommunications Service
A Tennessee Trial Court has ruled that wide area network (“WAN”) services provided by IBM are taxable “telecommunication services” under Tennessee’s sales and use tax. IBM Corporation v. Farr, Civil No. 09-2144-I (Davidson County,
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Congress Hears Debate on Amazon Sales Tax
The U.S. House of Representatives Committee on the Judiciary heard testimony regarding the Marketplace Equity Act of 2011 (H.R. 3179), a bill that would allow states to collect sales tax from online retailers. The
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Arizona Sales Tax Initiative Headed to Court
The supporters of Arizona’s Quality Education and Jobs initiative filed a complaint that the over 290,000 signatures rejected by Secretary of State Ken Bennett are valid. The Quality Education and Jobs initiative seeks to
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Nevada Tax Commission Votes to Approve Regulations to Tax Complementary Meals
The Nevada Tax Commission voted to approve proposed regulations that would tax complementary meals provide by casinos, restaurants, other businesses to patrons and employees after a public hearing on Monday, June 25, 2012. The
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Amazon and Texas Reach Agreement to Collect Sales Tax
Amazon.com and Texas Comptroller of Public Accounts Susan Combs announced an agreement has been reached for Amazon.com to begin collecting sales tax from Texas residents making online purchases. The agreement reached commits Amazon to
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Amazon Reaches Agreement with Nevada to Collect Sales Tax
Add Nevada to the list of states that Amazon.com will voluntarily collect sales tax for purchases made by customers within the state. Governor Brian Sandoval announced yesterday that an agreement was reached with online
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