Weekly Round-Up: Remote Seller Sales & Use Tax Collection: Online Sales; Marketplace Fairness; Act Now


Remote seller state sales and use tax collection and compliance is a significant and increasing economic issue for state and local jurisdictions.

But states are not currently authorized to resolve this issue given the impact on interstate commerce and Congress' Commerce Clause authority to regulate in that area. Federal legislative alternatives have been proposed, other options may be introduced.

In this week’s issue of the Bloomberg BNA Weekly State Tax Report, Thomas J. Godfrey explains why there is a compelling need from a state economic perspective for Congress to act quickly and move a legislative solution forward for enactment.

Godfrey’s article can be read in its entirety here.

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

New York Governor′s Office Announces Expansion of 10 More Companies in New York State

Florida Department of Revenue Explains Sales and Use Tax Application on Cleaning Services

Massachusetts Issues Working Draft Directive on Determining Basis for Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits–Impact of Depreciation and Expensing Deductions

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments… 

Which Places Benefit Most from State and Local Tax Deductions?, by the Tax Foundation

The SALTier Side of Market-Based Sourcing, by KPMG

State Revenues from Gambling Show Weakness Despite Gambling Expansion, by the Nelson A. Rockefeller Institute of Government

Compiled by Priya D. Nair