ARTICLES | SALT INSIGHTS
SALT INSIGHTS are articles written by SimekScott to provide in depth reporting on emerging state and local tax developments that may have a significant impact on your business.
Wayfair continues its impact on the state and local tax landscape with California's new sales and use tax collection requirements which applies to any remote sellers that sell tangible goods for delivery into California such as on-line retailers, mail-order catalogs, telephone, or by any other means. However, California's expanded doing business determination for remote sellers is not retroactive, it applies only to sales on and after April 1, 2019. For retailers already registered to collect California use tax, there is no change in their registration and collection obligations as a result of the recent Wayfair decision. Read More...
The New York Department of Taxation and Finance ("Department of Taxation and Finance") has issued an Important Notice ("N-Notice") in response to the U.S. Supreme Court's June 2018 decision in South Dakota v. Wayfair ("Wayfair"), which abandoned the physical presence requirement for imposing sales tax collection responsibilities on remote sellers. The Department of Taxation and Finance has stated that as a result of the decision in Wayfair, “certain existing provisions in the New York State Tax Law that define a sales tax vendor immediately became effective.” Read More...
VIDEOS | SALT DASH™
SALT DASH is a monthly video series produced by SimekScott which provides a summary report on state and local tax developments to help you stay up to date on issues that may affect your business.
SNAPSHOTS | SALT SHOTS™
SALT SHOTS is a periodic compendium of relevant state and local tax highlights on adjustments to state income tax rate, sales tax rate, and penalty rates as well as other compliance information.