Contact Us Follow Us :       | Find Us |
CBIZ Tofias

Subscribe to Our Blog

Client Satisfaction Survey Results

ClientSatisfaction_new

Follow Us

Understanding the Post-Wayfair Tax Landscape
Posted by Tarra Curran on Fri, May 24, 2019 @ 11:43 AM

On June 21, 2018, the U.S. Supreme Court ruled in favor of South Dakota in the widely-watched South Dakota v. Wayfair case. This ruling overturned the long-held precedent of Quill Corp. v. North Dakota, which stood for the proposition that a state could not impose a collection requirement on a retailer unless that retailer had a physical presence in the state.

Read More

Topics: Tarra Curran, economic nexus, Sales Tax, The Massachusetts Department of Revenue, sales and use tax, tax nexus, new england state and local tax, Wayfair, South Dakota vs Wayfair, Rhode Island Department of Revenue

How Wayfair Changed Sales Tax Collection in New England
Posted by Tarra Curran on Thu, Dec 6, 2018 @ 02:55 PM

In June, the Supreme Court ruled that a taxpayer’s economic activity could be used as the standard for whether a taxpayer owes state and local taxes. The decision in Wayfair v. South Dakota opened the door for states to collect sales taxes on remote retailers with substantial in-state activity. Prior to the decision, states followed the physical presence standard to determine whether a taxpayer would be subject to state and local taxes.

Read More

Topics: Tarra Curran, economic nexus, Sales Tax, The Massachusetts Department of Revenue, sales and use tax, tax nexus, new england state and local tax, Wayfair, South Dakota vs Wayfair, Rhode Island Department of Revenue

DOR Releases Guidance on Market-Based Sourcing
Posted by Tarra Curran on Tue, Apr 15, 2014 @ 05:42 PM

In July 2013 Massachusetts lawmakers voted to switch the rules for sourcing sales of services in its income apportionment formula, moving from a statutory “cost of performance” method to a “market-sourcing” approach. The Massachusetts Department of Revenue (DOR) predicts that the new law will generate up to $37 million annually. In addition to increasing revenue, the new rules are intended – at least in part – to eliminate the many disputes between DOR and taxpayers regarding interpretation of the old cost of performance rules. 

Read More

Topics: Tarra Curran, Market-Based Sourcing in Massachusetts, Market-Based Sourcing, The Massachusetts Department of Revenue, DOR

Popular Posts

Browse by Tag

see all

Archive

see all