Tax Law

Recent Posts

Florida Senate introduces economic nexus and marketplace facilitator bill
Posted on 30 Dec 2020 by Eversheds Sutherland LLP

On December 18, SB 50 was filed in the Florida Senate which would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year. It states that a person whose “taxable remote sales in the previous calendar year” exceed... Read More

California Department of Tax and Fee Administration requests comments on marketplace sales regulation
Posted on 17 Dec 2020 by Eversheds Sutherland LLP

The California Department of Tax and Fee Administration has informed the public that it intends to commence formal rulemaking to permanently adopt Emergency Sales and Use Tax Regulation 1684.5, Marketplace Sales . The regulation addresses issues regarding... Read More

Missouri legislator files economic nexus and marketplace facilitator bill
Posted on 16 Dec 2020 by Eversheds Sutherland LLP

A Missouri legislator pre-filed House Bill No. 244 , which would require, beginning January 1, 2022, use tax nexus for remote vendors if their cumulative gross receipts from sales of tangible personal property, digital goods, and services to purchasers... Read More

Marketplace Collection Laws Present Unique Challenges for the Restaurant Industry
Posted on 14 Dec 2020 by Eversheds Sutherland LLP

The pandemic has changed the physical and economic environment in which restaurants operate. Although food delivery has long been popular for certain types of food, pandemic restrictions and consumer preferences hastened the expansion of food delivery... Read More

Texas releases guidance on sales tax for online orders
Posted on 10 Dec 2020 by Eversheds Sutherland LLP

The Texas Comptroller of Public Accounts recently released guidance explaining the application of Texas sales and use tax to online sales. In particular, online buyers must pay sales and use tax on taxable items delivered or brought into Texas. Remote... Read More

Tennessee clarifies applicability of marketplace facilitator rules to other taxes
Posted on 9 Dec 2020 by Eversheds Sutherland LLP

On December 1, 2020, the Tennessee Department of Revenue announced that the filing and threshold requirements for marketplace facilitators and sellers established in Senate Bill No. 2932 – effective October 1, 2020 – do not apply for purposes of the business... Read More

Episode: II SALT Issues Related to Worker Classification and Teleworking
Posted on 28 Oct 2020 by Eversheds Sutherland LLP

This is episode two of our two part podcast series based upon our webcast addressing “SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various... Read More

Webcast: SALT issues related to worker classification and teleworking
Posted on 10 Sep 2020 by Eversheds Sutherland LLP

In this marketplace webcast, we discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. We will also discuss SALT issues that teleworking may create for marketplaces... Read More

Illinois proposes remote seller and marketplace facilitator regulations
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

The Illinois Department of Revenue recently proposed regulations implementing their remote seller and marketplace facilitator legislation. The guidance adds Ill. Admin. Code tit. 86, § 131.101 et seq. to provide updated definitions, explain the determination... Read More

Colorado updates regulations concerning remote sellers and marketplace facilitators
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

On September 10, the Colorado Department of Revenue promulgated four sets of regulations related to remote sellers and marketplace facilitators. One set, adopts a special rule that establishes the sales tax requirements and conditions for sales made through... Read More

California DTFA proposes guidance on drop shipment taxation
Posted on 9 Sep 2020 by Eversheds Sutherland LLP

On August 25, California’s Department of Tax and Fee Administration released a discussion paper and proposed amended regulations to clarify when marketplace facilitators are considered the retailer with regard to drop shipment transactions. The CDTFA... Read More

Webcast: SALT Issues Related to Worker Classification and Teleworking
Posted on 3 Sep 2020 by Eversheds Sutherland LLP

September 10, 2020 | 12:00 – 1:00 p.m. PDT In this marketplace webcast, we will discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. We will also discuss SALT... Read More

South Carolina Reminds Marketplace Facilitators of Responsibility for COVID-19 Surcharges
Posted on 20 Aug 2020 by Eversheds Sutherland LLP

South Carolina Information Letter No. 20-23 clarified that COVID-19-related surcharges, takeout charges, and the like are subject to sales tax. The information letter, released August 5, “remind[ed]” taxpayers that the 6% sales tax applies to “gross proceeds... Read More

Tennessee Requires Marketplace Facilitators to Collect Occupancy Taxes
Posted on 6 Aug 2020 by Eversheds Sutherland LLP

On July 22, the Tennessee Governor signed into law S.B. 1778, which requires short-term rental unit marketplace facilitators to collect and remit local occupancy tax. The bill, as amended, defines “short-term rental unit marketplace” to mean any person... Read More

Ohio Updates Sourcing Guidance for Marketplace Facilitators
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

Late last month, the Ohio Department of Taxation updated its existing sourcing bulletin to provide that marketplace facilitator sales into the state are sourced for sales and use tax purposes at the location where a consumer receives an order or service... Read More