Since the landmark decision of Quill Corp. v. North Dakota in 1992, the law of the land has been that an out-of-state business has sales and use tax nexus with a state only when it is a physical presence. This physical presence can manifest itself in several ways – real or personal property sitused or … Continue Reading
The Supreme Court of Missouri recently held that TracFone, a Miami-based telecommunications company, was not entitled to claim a statutory sales tax exemption relating to retail sales “in commerce.” TracFone purchased “air time” from national carriers for resale. The “air time” and a TracFone handset were sold to Missouri residents in prepaid packages. All handsets … Continue Reading
In his fiscal year 2018 budget proposal, Massachusetts Governor Charlie Baker proposes a somewhat novel approach to the collection and remittance of sales taxes. Specifically, the Massachusetts Governor is proposing same-day collection and remittance. How is this possible? You ask? Through the assistance of third-party credit card processors. The thought is that at the time … Continue Reading
