State and local tax authorities are facing the same issues today as they did before the pandemic: determining how to use their arsenal of audit activities, interpreting existing tax laws, and crafting and passing new tax...more
The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more
10/4/2019
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
Royalties and licensing fees from intellectual property used in the operation of tangible property in Pennsylvania are not subject to sales and use tax. Intellectual property is something separate, and is not merely an...more
The US Supreme Court overturned over a half century of precedent on Thursday, holding that a state may reasonably impose sales tax collection obligations on retailers with no physical presence in the state based on a certain...more
The US Supreme Court agreed to hear South Dakota’s challenge to Quill Corp. v. North Dakota, setting the Court up to decide whether a retailer with no physical presence in a state is required to collect and remit sales and...more