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Click, Buy, Report: Colorado's Use Tax Reporting Law for Out-of-State Retailers

Internet retailer protection from sales tax collection, reporting and payment requirements is commanding increased attention of state departments of revenue. Colorado HB 1193 is the most recent state legislation to focus on out-of-state Internet retailers. HB 1193 imposes strict reporting requirements...

2011 Litigation Changes Washington Nexus Landscape

In Lamtec Corp. v. Dep't of Revenue , 2011 Wash. LEXIS 77 (Wash. Jan. 20, 2011) , the Washington Supreme Court recently addressed the question of how much activity is required for a taxpayer to be considered to have nexus. The taxpayer, Lamtec Corp., sold products at wholesale to customers who placed...