Tax Law

Recent Posts

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

Marketplace Laws: Implementing a Multistate Compliance Strategy
Posted on 29 Jul 2020 by Eversheds Sutherland LLP

In this episode we discuss the top ten issues that should be considered when evaluating and implementing marketplace collection laws. It is excerpted from the third in our series of webcasts on marketplaces. In the prior two webcasts, we talked about... Read More

California DTFA Adopts Emergency Marketplace Sales Regulation
Posted on 23 Jul 2020 by Eversheds Sutherland LLP

The California Department of Tax and Fee Administration adopted an emergency regulation to clarify and resolve specified issues with the California Marketplace Facilitator Act (CMFA), as amended . The regulation clarifies, among other things, the registration... Read More

Indiana Publishes Remote Seller and Marketplace Facilitator Guidance
Posted on 10 Jul 2020 by Eversheds Sutherland LLP

Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408 . It also notes, among other things, that marketplace facilitators must include... Read More

New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

On June 30, Mississippi became the latest state to enact a marketplace facilitator law after Governor Tate Reeves signed House Bill 379 , also known as the “Mississippi Marketplace Facilitator Act of 2020.” The law requires most marketplace facilitators... Read More

North Carolina Extends and Clarifies Sales Tax Rules
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

On June 30, the North Carolina Governor signed into law a wide-ranging tax bill that includes marketplace facilitator rules for meals taxes and clarifies sales tax for download codes. HB 1080 extends marketplace facilitator collection and remittance obligations... Read More

Wisconsin DOR Proposes Guidance for Marketplace Sellers and Providers
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

Wisconsin’s Department of Revenue (DOR) released two proposed guidance documents answering common questions and clarifying rules applicable to marketplace sellers and providers. The proposed Marketplace Provider Common Questions generally explains the... Read More

Tennessee Enacts Lower Remote Seller and Marketplace Sales Threshold
Posted on 8 Jul 2020 by Eversheds Sutherland LLP

On June 30, Tennessee’s governor signed SB 2932 into law as Public Chapter 759. Effective October 1, 2020, the law requires a dealer or marketplace facilitator with no physical presence in the state and $100,000 in total sales in the state in the previous... Read More