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Tennessee Committee Hearing

April 12, 2009

The Tennessee versions of the Internet tax will be heard in committee this week. SB 1741 and HB 1947 will be heard in committee on Wednesday April 15. Although the Department of Revenue (DOR) has indicated that they do not consider affiliates to be enough of a presence to create a nexus it is critical for affiliates [...]

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Update On Tennessee

April 10, 2009

Tennessee is inching forward on their version of the Internet Tax. It is important to remember that the fiscal report seems to indicate that affiliates will not be considered basis for nexus. I posted this earlier but it bears repeating. From SB1741 Fiscal Report: • According to the Department of Revenue (DOR), out-of-state dealers with commissioned [...]

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The Battle in Maryland

April 9, 2009

Maryland has caught the Internet tax bug. They are one of the latest states to consider enacting  legislation that would require out of state merchants to remit sales tax. The legislation Maryland SB1071 is very similar to the NY Internet Tax. They propose a $10,000 sales threshold and indicate a nexus is rebuttable if there [...]

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Sixty Two Million Reasons States Will Pass Affiliate Tax Law

March 30, 2009

There are sixty million reasons why more states will pass affiliate tax laws – Sixty Two Million Dollars of increased sales tax revenue for New York State.  Reading through the fiscal analysis testimony provided for several of the pending legislation (including Minnesota, Hawaii and Connecticut) is very enlightening.  Since the NY Internet Sales Tax went into [...]

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Encouraging News from Tennessee

March 22, 2009

Although Tennessee also has affiliate tax legislation pending the news there is encouraging. The bills, SB 1741 and HB 1947 are quite similar to NY Affiliate Tax law but the interpretation seems quite different. The Tennessee version allows for rebuttal but threshold is lower, just $2,000 in sales. The most important comment is in the [...]

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