LexisNexis® Legal Newsroom
First Amendment Violation. Really?

The federal judge's ruling on October 25 that the North Carolina Department of Revenue cannot force Amazon.com to disclose customer information on the grounds that the state's request violates the First Amendment is incredible. For the uninformed, North Carolina asked Amazon for a list of its...

Maximizing Ohio's Sales/Use Tax Exemptions

Ohio's sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75% . Are you taking advantage of the following broad exemptions? Leased employees provided for an indefinite period under the appropriately worded contract. Manufacturing...

No Use for Useless Stances

... This week the Senate passed something called the " Marketplace Fairness Act " [of 2013] that would basically let states force sellers who do not have a physical presence in the taxing state collect sales tax, and thereby get around all this use tax confusion. Personally, I have thought...

Georgia Legislature Enacts Significant Income, Sales, and Property Tax Legislation

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation. View the full Legal Alert. Continue Reading…

South Dakota v. Wayfair – Insights and Analysis

On April 17, the US Supreme Court heard arguments in South Dakota v. Wayfair, a case involving the states’ authority to tax online purchases. This is the first sales tax jurisdiction case heard by the US Supreme Court in 25 years and may have a significant impact on online sales across the country. About...