Insights
Return to PublicationsSupreme 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...
Read MoreSales 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...
Read MoreEducation, 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...
Read MoreStay 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...
Read MoreMississippi 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...
Read MoreIMO 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...
Read MoreWhat 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...
Read MoreWashington 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...
Read More“Smart” Roads
May 29, 2018.
Logistics Publications
Kansas City startup company, Integrated Roadways, is currently in the process of developing “smart pavement.” This technology is intended to increase safety on roadways while also serving as a Wi-Fi platform for vehicles and other mobile services. Tim Sylvester, CEO and founder of Integrated Roadways, says that it...
Read MoreShedding Light on FDA LED Regulations
May 24, 2018.
Trade Publications
With the New Year upon us, new regulations are coming into force. One of these that affect businesses operating across borders is the Food and Drug Administration’s (FDA) reporting requirements for all products classified under 8541.40.2000 (light-emitting diodes-LEDs). The FDA is requiring the name and physical...
Read MoreThe First Lessons Learned: ELD
May 22, 2018.
Logistics Publications
Two months have passed since the Electronic Logging Device (ELD) Mandate has been strictly enforced, and changes have been noticed not only in the lives of shippers, carriers, and enforcers but in market trends as well. While it is still early in the process; there are valuable...
Read MoreAre Your Charges Dutiable?
May 11, 2018.
Trade Publications
All importers are required to pay a percentage duty on the value of their imported merchandise, so determining the accurate value is a vital step in the entry process. When most goods come into the United States, an ad valorem (or percentage based) duty is assigned based...
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