South Carolina Supreme Court Upholds Sales Tax on Membership Fees
In Books-A-Million, Inc. v. South Carolina Department of Revenue, the South Carolina Supreme Court, in a 3-2 decision, upheld the sales tax on membership fees c... Read more.
Colorado’s New Retail Delivery Fee Became Effective July 1, 2022
Colorado’s New Retail Delivery Fee Became Effective July 1, 2022 Colorado now imposes a fee on retail deliveries made to a Colorado location by motor vehicle.... Read more.
Florida, Kansas, and Missouri Gear up for Tax Enforcement Against Remote Sellers
The three holdout states – Florida, Kansas, and Missouri – have all officially enacted economic nexus statutes requiring qualifying remote sellers to regist... Read more.
Ohio Supreme Court Revisits Highway Transportation for Hire in N.A.T. Transp., Inc. v. McClain
On April 22, 2021, the Ohio Supreme Court issued its opinion in N.A.T. Transp., Inc. v. McClain, Slip Opinion No. 2021-Ohio-1374, ruling on when trucks used to ... Read more.