Weekly Round-Up: Online Sales Tax Nexus, Tax Cuts, and Tax Refunds


Highlights from the 1/16/18 through 1/19/18 issues of the Daily Tax Report: State :

  • Airbnb to Collect Tennessee Sales Taxes
    Airbnb Inc. will collect Tennessee sales taxes on rentals starting March 1. The home-sharing marketplace provider announced Jan. 18 that it had reached a deal with the Tennessee Department of Revenue to do so on behalf of its 7,700 Tennessee hosts.
  • Nebraska Remote Sales Tax Bill Showing Signs of Life
    Nebraska lawmakers may take a second look during the 2018 session at a remote sales tax bill held over from last year while the U.S. Supreme Court prepares to revisit a decades-old ruling that has prevented states from taxing internet sales.
  • Michigan Lawmakers Override Governor Veto, Set up Sales Tax Cut
    The Michigan Legislature voted to override Gov. Rick Snyder's (R) vetoes of two bills that more quickly phase out sales tax on vehicle trade-ins, signaling a victory for proponent General Motors Co. and others hoping lower taxes could accelerate sales.
  • AT&T Receives $27 Million Nevada Tax Refund
    AT&T will receive a nearly $27 million tax refund from Nevada after overpaying use taxes in the state over several years.
  • How Will High Court Rule in Online Tax Case? ‘Anyone's Guess
    The U.S. Supreme Court's surprising decision to revisit a 26-year-old decision limiting states’ tax authority over online sales presents a multitude of potential outcomes, according to several tax practitioners.
  • U.S. Supreme Court Will Hear Pivotal Digital Tax Case
    The U.S. Supreme Court will revisit a 26-year-old ruling that prohibits states from imposing sales and use tax collection obligations on vendors without a physical presence in-state.

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

  • California Releases ‘Tax Help for Cannabis Industry’ Video Series
  • Louisiana Online, Catalog Shoppers to Receive Annual Notifications of Taxes Due
  • Oklahoma Proposes Changing Withholding Tax Rules
  • Washington Issues Special Notice on Property Tax Impact from Hirst Decision

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 … 

Oklahoma Considering Income Tax Changes to Address Budget Shortfall by the Tax Foundation

New York releases FY 18-19 Budget Proposal by PwC