Insights

A Truck Driver Shortage in the U.S.

July 23, 2018.
Logistics Publications

America’s economy relies on the trucking industry, with approximately 71% of all freight tonnage moved via truck. In total, more than 10 billion tons of freight are moved by truck each year in America. Clearly, the trucking industry and the economy are inextricably linked, so any disruptions to the trucking...

South Carolina Enacts Exemption for Motorsports Entertainment Facilities

July 20, 2018.
Tax Publications

On July 2, 2018, South Carolina enacted a sales and use tax exemption for the construction or improvement of motorsports entertainment complexes by qualifying companies. The exemption applies to building materials, supplies, fixtures, and equipment used for the construction, repair, or improvement of a motorsports entertainment complex. To claim the exemption, a...

Corpses, Telecom and Space Junk: Exceptions to HTS Classification

July 16, 2018.
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...

Economic Nexus in Tax Exempt States

July 12, 2018.
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...

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

June 21, 2018.
Tax Publications

Landmark Case Decided On 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...

Sales Tax Nexus: Evolution or Revolution

June 13, 2018.
Tax Publications

Demand Drives Definition As 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...

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

June 08, 2018.
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...

Stay at the Front Lines of the Trade War

June 07, 2018.
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...

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

June 06, 2018.
Tax Publications

Governmental Entities and Employees In 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...

IMO Pushing To Reduce Emissions for Vessels Globally

June 04, 2018.
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...

What Every Importer Should Know About TSCA

June 01, 2018.
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...

Washington Excise Tax Advisory Clarifies Enhanced Delivery Creates Nexus

May 30, 2018.
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...