Archives: Kelley C. Miller

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You’re Invited! Clouds, Codes, and Crunching Numbers: An Update on Current Multi-State Tax Developments

You’re Invited! On Wednesday, March 14, we will present our semi-annual update on the state tax developments involving E-commerce and the treatment of digital goods and services including: software, cloud computing, web-based services, web-hosting, and electronic data processing. The taxation of emerging technologies is an area of tax law that is developing as quickly as … Continue Reading

An Apple(t) Downloaded Today Won’t Keep the Taxman Away: Utah Takes a Bite Out of Web-Based Services

The Utah Tax Commission recently issued Private Letter Ruling No. 10-011 (2/24/12) in which it determined that the provision of certain web-based services are subject to sales tax under two newly amended sections of the Utah Code.  The ruling is a significant shift from prior rulings in Utah that held that access to software on … Continue Reading

eBay Again Bids on Users to Set Up Shop on Its Main Street

Gearing up for the fight to take place in Congress over not just one but three federal sales tax nexus bills, over the weekend, eBay again reached out to its users through a mass email campaign aimed to increase awareness of and membership in eBay Main Street, the Internet e-retailer’s grassroots network that “keeps [users] … Continue Reading

Sunshine State Puts the Squeeze on Affiliates? Nexus Bill Passes Florida Senate

Snowbirds aren’t the only ones flocking to Florida this February.  The E- commerce nexus battle has apparently also flown the coup to the Sunshine State.  As of last week, there were four pieces of legislation—two in the Senate; two in the House—concerning affiliate nexus in Florida.  The two Senate bills—SB 1514 and SB 2098—came up … Continue Reading

Taxing the Clouds – SaaS in Kansas: They’ve Gone About as Far as They Can Go…

It seems that “everything’s up to date in Kansas City”*—and the rest of Kansas for that matter—when it comes to the tax treatment of SaaS, or software as a service. On Monday, in an opinion letter issued by the Office of Policy and Research, the Department of Revenue determined that charges for a “hosted software … Continue Reading

Nexus? You Betcha! Minnesota House Holds First Hearing on 2012 Affiliate Nexus Bill

A first hearing on H.F. 1849, a bill filed in the Minnesota House of Representatives last month which, if enacted, would enact affiliate nexus as the law in Minnesota, was held in the House Tax Committee last week. Two prominent retailers headquartered in Minnesota—Best Buy and Target—took the lead in testifying before the House Subcommittee. … Continue Reading

Aloha, Nexus! Aloha, Hawaii?: Hawaii Holds Hearing on Affiliate Legislation

A hearing is scheduled to occur today on H.B. 1694, a bill filed earlier this month in the Hawaii House of Representatives that includes click-through and affiliate nexus provisions.  The House Committee on Finance will hear testimony later today regarding the proposed legislation. What Does the Legislation Say? The bill defines a person “engaged in … Continue Reading
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