Weekly Round-Up: Online Marketplaces, Remote Retailers and Digital Sales


Highlights from the 7/10/17 through 7/14/17 issues of the Daily Tax Report: State :

  • State Tax Group Weighs Incentives to Coax Digital Sales Tax
    Members of a Multistate Tax Commission work group mulling revisions to a model use tax reporting and notice law are pondering whether discounts and other incentives would incentivize more than mandates.
  • Ohio ‘Cookie Nexus’ for Online Sales Tax Likely to Crumble
    Multistate retailer and internet commerce advocacy groups are preparing to sue Ohio over a new remote sales tax model that states are increasingly considering.
  • Netflix Tax Proposal Dead for Second Time in Alabama
    An Alabama proposal to tax streaming media from the likes of Netflix Inc. and Amazon.com Inc. has failed to garner final approval for a second time.
  • Wyoming Boots Up Online Sales Tax Lawsuit, Joins Four Others
    A showdown over Wyoming's new digital sales tax law is brewing in state court with both the attorney general and two trade associations filing suits that will either torpedo or uphold 25-year-old precedent from the U.S. Supreme Court.
  • Washington's Marketplace Sales Tax Law Heading for Battle
    Industry players are gearing up to challenge Washington's second-in-the-nation law that imposes sales tax collection duties on electronic marketplace providers.
  • Proposed Alabama Rule Focuses on Tax-Exempt Photo Services
    Alabama photographers won't have to collect and remit sales tax on their service fees under a rule change proposed by the state's revenue department.

Some notable developments from the State Tax Developments Tracker —Bloomberg BNA’s tool for monitoring important developments in all the states:

  • Connecticut Allows Certain Property Tax Exemptions Notwithstanding Statutory Deadlines
  • Hawaii Legislature Establishes Earned Income Tax Credits, Amends Income Tax Rates
  • Illinois Department of Revenue Announces New Tax Rates Effective After S.B. 9 Passage
  • Maine Supreme Judicial Court Finds Rate Differentiation Not Discriminatory
  • New Mexico Economic Development Department Amends Job Training Incentive Program

Get a free trial to Bloomberg BNA Tax & Accounting's State Tax solution , a comprehensive research service that provides deep analysis and time-saving practice tools to help practitioners make well-informed decisions.

In other developments … 

Eliminating Alaska’s Oil Credits Could Leave Producers in the Cold by the Tax Foundation

Illinois Adopts Revised Uniform Unclaimed Property Act by PwC