Allyn Publications

Corpses, Telecom and Space Junk: Exceptions to HTS Classification

Posted on July 16, 2018. Category: Trade Publications

Unless someone has experience in the trade compliance world, they would be hard pressed to find a similarity between the items listed above. However, to someone familiar with Title 19 of the Code of Federal Regulations, these articles go together like a well-matched set of luggage. These items, along with a few others, are among those that are not subject to the tariff schedule of the United States.The Tariff of the United States is a comprehensive listing of every type of item and its corresponding HTS code and duty rate. In general, all items that are imported into the U... Read More

Economic Nexus in Tax Exempt States

Posted on July 12, 2018. Category: Tax Publications

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair abandoning the physical presence standard for state sales and use tax nexus as set by Quill v. North Dakota and National Bellas Hess v. Department of Revenue of III. This decision allows states to impose sales and use tax collection and remittance duties on remote or online sellers who have an economic presence in a state, set by a dollar or transaction threshold for sales delivered into the state. The ruling can create further taxation of e-commerce in all states. One by one, states are... Read More

Supreme Court Decision Overrules Quill and Rules in Favor of South Dakota

Posted on June 21, 2018. Category: Tax Publications

Landmark Case DecidedOn April 17, 2018, the U.S. Supreme Court heard oral arguments in the case of South Dakota v. Wayfair, Inc. et al. on the topic of nexus, physical or economic presence. Today, June 21, 2018, the U.S. Supreme Court has issued its decision in this landmark case that will revolutionize the sales tax world with its impact. The U.S. Supreme Court in a 5-4 decision issued its opinion that the decision of the South Dakota Supreme Court  should be vacated and remanded thereby overturning the cornerstone Quill case which had required a seller to have physical presence... Read More

Sales Tax Nexus: Evolution or Revolution

Posted on June 13, 2018. Category: Tax Publications

Demand Drives DefinitionAs many states continue to deal with budget deficits and seek expansion of the reach of the sales tax as a means of increasing revenue, how states define nexus is evolving. Nexus can be defined as a connection with a state. Typically, we think of this connection as established through people or property physically located within a state. Its impact on state taxes becomes ever more cumbersome and technical as states look to expand the physical definition and morph it into that of an economical one as well. With economic nexus, physical presence is not required; a... Read More

Education, Outreach Programs Seen as Front Lines for Attracting Next Generation of Truck Technicians

Posted on June 08, 2018. Category: Logistics Publications

We often hear about the truck driver shortages and about job availability for truck drivers, but we don’t put much thought toward what happens when the truck breaks down and what accuracy and expertise it takes to fix and repair a truck in the first place. We don’t hear much about the Truck Technicians who repair and inspect trucks in order to reduce delays due to faulty engines and other truck related break downs.There is much more education involved toward become a Truck Technician than we might think. Not that long ago it was enough... Read More

Stay at the Front Lines of the Trade War

Posted on June 07, 2018. Category: Trade Publications

On March 8, 2018 the president issued proclamations 9704 and 9705 under section 232 of the Trade Expansion Act of 1962. These orders provided for 25% additional import duties for specified steel products and 10% additional import duty on specified Aluminum products from all countries including Mexico and Canada. On May 31, the United States lifted the exemption from products of Mexico and Canada origin prompting another escalation in what may are calling the “Trade War.”In response to these measures, Canada intends to enact trade-restrictive countermeasures on 128 U.S origin items inducing steel, aluminum, and other products from the U.S, totaling up to C$16.6 billion.... Read More

Mississippi Sales and Use Tax - Exempt Purchases by Governmental Entities and Medical Clinics

Posted on June 06, 2018. Category: Tax Publications

Governmental Entities and EmployeesIn May 2018, the Mississippi Department of Revenue released a fact sheet explaining how sales and use tax applies to purchases made by governmental entities and their employees. According to the fact sheet, sales of property, labor, services, or products are exempt from Mississippi sales tax when sold to the United States government, the State of Mississippi and its departments, institutions, counties, and municipalities or departments, or school districts of counties and municipalities.To qualify for the exemption, goods or services must be sold directly to, billed directly to, and paid for directly by the exempt governmental... Read More

IMO Pushing To Reduce Emissions for Vessels Globally

Posted on June 04, 2018. Category: Logistics Publications

There is a growing effort in the maritime industry to reduce emissions that are produced by cargo vessels. This will put pressure on the price and supply of diesel fuel globally. In the next few years the maritime industry is positioning itself to switch to diesel from what is known as bunker fuel. This crude fuel has been used for years because it is relatively cheap compared to other more refined fuels. The vessels are effectively burning the leftovers from the crude oil once the gasoline, diesel, etc.… have been refined from it.In 2016 the United Nations’ International... Read More

What Every Importer Should Know About TSCA

Posted on June 01, 2018. Category: Trade Publications

What is TSCA?     In 1976, the US Congress passed the Toxic Substances Control Act (TSCA), mandating the Environmental Protection Agency to regulate the manufacture and import of chemicals. The goal of this legislation was to protect the American people from “unreasonable risk of injury to health or the environment.” The EPA does this through assessing and regulating new chemicals before they enter the commercial market, and by regulating the use and distribution of extant chemicals that are deemed dangerous. Despite its misleading name, TSCA monitors all chemicals, not just those considered toxic or dangerous.    ... Read More

Washington Excise Tax Advisory Clarifies Enhanced Delivery Creates Nexus

Posted on May 30, 2018. Category: Tax Publications

While the issue of the nexus physical presence standard awaits the much-anticipated ruling from the Supreme Court in Wayfair versus South Dakota, the general rule of thumb for evaluating your business’ sales tax collection obligations still stands – “People or Property.” If you have employees/representatives operating in a state, or assets, inventory, etc. located in a state, then you are generally considered to have a sufficient connection with that state, or nexus, for sales tax collection purposes. However, as we have seen increasingly over that last few years with waning sales tax revenue due to growth... Read More

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