Tax Law

Recent Posts

Marketplace Monday: 2019 Year in Review
Posted on 23 Dec 2019 by Eversheds Sutherland LLP

For our final Marketplace Monday of 2019, we look back at what happened this year, what people are talking about and what to expect in 2020.  Prior to 2019, only seven states had marketplace collection laws or guidance requiring marketplace collection... Read More

Marketplace Monday: Hawaii Issues Updated GET Marketplace Guidance
Posted on 16 Dec 2019 by Eversheds Sutherland LLP

On October 17, 2019, the Hawaii Department of Taxation released Tax Information Release No. 2019-03 (“TIR”), which provided guidance regarding Hawaii’s Gross Excise Tax (“GET”) marketplace collection provisions effective January 1, 2020. On December 13... Read More

Marketplace Monday: Michigan Legislature Approves Marketplace Collection Law
Posted on 9 Dec 2019 by Eversheds Sutherland LLP

As we near the end of 2019, Michigan appears to be closing in on being the 39th state to pass a state tax marketplace collection law. The legislation passed a Republican-led Senate unanimously last week, and it is headed to the Governor who is expected... Read More

Marketplace Monday: What are some of the key VAT issues facing marketplace sellers?
Posted on 18 Nov 2019 by Eversheds Sutherland LLP

The United Kingdom and other European Union member states have been introducing measures to ensure that overseas sellers selling goods in the UK via online marketplaces are paying the right amount of VAT on those goods. In December 2018, the European... Read More

Marketplace Monday: North Carolina Enacts Marketplace Collection Law
Posted on 11 Nov 2019 by Eversheds Sutherland LLP

On Friday, November 8, 2019, North Carolina’s Governor Roy Cooper signed Senate Bill 557 , which among its provisions, requires marketplace facilitators to collect and remit sales tax in the state beginning on February 1, 2020. The economic thresholds... Read More

Marketplace Monday: Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper
Posted on 4 Nov 2019 by Eversheds Sutherland LLP

On October 21, 2019, the Multistate Tax Commission (“MTC”) Marketplace Work Group released its draft marketplace facilitator white paper addressing issues arising from marketplace facilitator laws that have been enacted in nearly all states. The draft... Read More

Marketplace Monday: Brexit – What are some of the key tax implications for the US tech and marketplace companies selling into the UK?
Posted on 28 Oct 2019 by Eversheds Sutherland LLP

After 46 years, the United Kingdom is braced for the impact of leaving the European Union. Brexit will inevitably have a significant impact on trade in goods and services not only with the EU but the rest of the world. The UK has negotiated a Withdrawal... Read More

Marketplace Monday – Hawaii Issues GET Marketplace Guidance
Posted on 21 Oct 2019 by Eversheds Sutherland LLP

On October 17, 2019, the Hawaii Department of Taxation released Tax Information Release No. 2019-03 (“TIR”), which provides guidance regarding Hawaii’s Gross Excise Tax (“GET”) marketplace collection provisions effective January 1, 2020. Specifically... Read More

Marketplace Monday – MTC Marketplace Update
Posted on 14 Oct 2019 by Eversheds Sutherland LLP

Since its annual meeting in Boise, Idaho, in early August, the MTC has held a series of teleconference calls to discuss the priority marketplace issue list that was developed based on state input. The purpose of these calls is to solicit additional feedback... Read More

Marketplace Monday: CDTFA Releases Initial Discussion Paper in Anticipation of Interested Parties Meeting on Marketplace Facilitator Act
Posted on 7 Oct 2019 by Eversheds Sutherland LLP

On October 4, 2019, the California Department of Tax and Fee Administration (CDTFA) released its Initial Discussion Paper in anticipation of an Interested Parties Meeting (IPM) set for October 15, 2019 in Sacramento. The subject of both the IPM and the... Read More

Marketplace Monday – California Legislation Pending on Marketplace Sellers
Posted on 30 Sep 2019 by Eversheds Sutherland LLP

California Assembly Bill (AB) 1790 passed the Legislature on September 26, 2019 and was sent to the Governor.   The Governor has until October 13 th to act on the bill.  The Legislative Counsel’s Digest for AB 1790 states the bill would require a marketplace... Read More

Marketplace Monday – Sourcing of Marketplace Sales
Posted on 23 Sep 2019 by Eversheds Sutherland LLP

The shift in tax collection responsibility to marketplace facilitators raises questions on how to accurately source sales made through the marketplaces. Depending on the state sourcing rules, a marketplace facilitator may need to know whether sourcing... Read More

Marketplace Monday – California Issues Marketplace Guidance
Posted on 16 Sep 2019 by Eversheds Sutherland LLP

The California Department of Tax and Fee Administration (“CDTFA”) issued two new special notices addressing marketplace facilitators and its new registration and filing requirements effective October 1, 2019. In Special Notice L-694, the CTDFA reiterated... Read More

Marketplace Monday – Marketplace Sales Tax Liability
Posted on 9 Sep 2019 by Eversheds Sutherland LLP

The shift in tax collection responsibility to marketplace facilitators raises issues regarding which party will bear the burden of any additional sales tax liability resulting from a state audit of marketplace transactions. These issues include the extent... Read More

Marketplace Monday: What to Watch for This Fall
Posted on 2 Sep 2019 by Eversheds Sutherland LLP

In this post-Labor Day update, we wanted to highlight the following marketplace discussions to watch for this fall: Northeastern States Tax Officials Association Annual Meeting September 9th through 12th in Providence, Rhode Island. There will be... Read More