Header graphic for print
Tax Law Roundup current law developments in U.S. taxation

Category Archives: Sales Tax

Subscribe to Sales Tax RSS Feed

Internet Sales Tax Update: Senate Introduces Marketplace and Internet Tax Fairness Act

Posted in Real Estate, Sales Tax

Last night, Senators Enzi, Durbin, Alexander, Heitkamp, Collins and Pryor introduced the Marketplace and Internet Tax Fairness Act (MITFA).  Essentially, the legislation combines the previously introduced Marketplace Fairness Act (with several technical changes) and a 10-year extension of the Internet Tax Freedom Act, which provides a moratorium on state and local taxation on internet access. … Continue Reading

Massachusetts Sales and Use Tax Extended to Computer and Software Services

Posted in General, Sales Tax, State and Local Tax

As of July 31, the Massachusetts 6.25% sales and use tax was extended to specific computer and software services.  New Massachusetts Department of Revenue (DOR) guidance addresses some of the practical questions.  The new guidance takes the form of both Frequently Asked Questions and Technical Information Release 13-10.  The DOR has requested that comments and… Continue Reading

Marketplace Fairness Sales Tax Passes Another Hurdle in Senate

Posted in General, Legislative, Real Estate, Sales Tax

On April 25, in a key 63-30 procedural vote, the Senate passed S. 743 (Marketplace Fairness Act of 2013).  The final Senate vote is set for May 6.    As currently drafted, the legislation will allow states to collect sales/use tax on internet retailers with gross sales over $1 million.  The ICSC shopping center trade association… Continue Reading