Total results: 1330.
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…
FORT MYERS, Fla. (July 10, 2018) – Each Quarter, an Allyn International (Allyn) employee can nominate a local nonprofit organization that they wish to be considered as that quarter’s charity. The employee whose nonprofit is chosen then becomes chairperson of the fundraising efforts for the quarter. Quarter 2 (2018) charity…
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…
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…
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…
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…
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…
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 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…
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…