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Wayfair Sales and Use Tax Legislation Developments

Recent Wayfair sales and use tax legislation developments include: California enacted new legislation increasing the sales threshold from $100,000 to $500,000

West Virginia Enacts Special Apportionment Rules for Motor Carriers

Recently the State of West Virginia enacted special apportionment rules for motor carriers owned by individuals, partnerships, other pass-through entities

Sales Tax - New Legislation Wayfair Trends in 2019

It appears that 2019 is bringing some new trends in Wayfair economic nexus legislation for sales and use taxes. The most recent trend is that states such

Pennsylvania Department of Revenue's Modernization Project

Earlier this month, the Pennsylvania Department of Revenue announced some recent developments surrounding its multi-year modernization project. My Pennsylvania

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Pennsylvania's New Natural Gas Severance Tax Proposal

On February 5, many Pennsylvanians listened to Governor Tom Wolf’s annual budget address to the state legislature, in which the governor said, in

Proposed Economic Presence Standards for Philadelphia’s Business Income and Receipts Tax

The City of Philadelphia has drafted proposed economic nexus standards for Business Income and Receipts Tax (“BIRT”) based upon the recent

Pennsylvania’s Economic Nexus Provision for Sales and Use Tax

On January 8, 2019, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2019-01, clarifying how the Department will apply economic

Impact Fee Imposed by Pennsylvania Supreme Court

The Supreme Court of Pennsylvania issued its decision in Snyder Brothers, Inc. v. Pennsylvania Public Utility Commission, ruling that impact fees applied

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California Sales and Use Tax Collection Requirements

California is the latest state to require out-of-state sellers to collect sales (use) tax if the seller reaches certain sales thresholds. California’s

New Jersey and New Mexico Offer Tax Amnesty Programs

New Jersey – Beginning November 15, 2018 and running through January 15, 2019, the New Jersey Division of Taxation is offering tax amnesty for eligible

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