It’s not fair for an out-of-state company to be deemed to have income tax nexus with a jurisdiction based on the in-state presence of a single telecommuting employee who performs back office administration functions, most attendees of a recent BBNA Webinar said in a poll.
We asked this and other polling questions to those attendingthe recent 2013 State Tax Department Survey Webinar in which top experts analyzed the state tax department officials’ responses to BBNA’s annual survey. The survey addresses nexus and several other gray areas of state taxation. An encore presentation of the webinar will run on June 6.
The majority of attendees also thought that the protections afforded under Pub. L. No. 86-272 should be extended to non-U.S. entities.
Some of the polling questions focused on sales tax issues. The attendees were somewhat divided on the question of whether the U.S. House should pass the Marketplace Fairness Act. Sixty percent said the act should be passed, while 40 percent said it should not.
The polling results also suggest that the social media coupon trend may have run its course. Ninety percent of the attendees said that they had managed to escape having to determine how to collect tax when a social media coupon is presented.
By Steven Roll
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to email@example.com.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to firstname.lastname@example.org.
Put me on standing order
Notify me when new releases are available (no standing order will be created)