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Thursday, December 15, 2011

More on proposals to reverse Quill

Amazingly, there are three bills in Congress to allow certain states to collect sales tax from remote (non-present) vendors. The last bill introduced S. 1832 has the support of Amazon and the chair of the California Board of Equalization (among others). Unlike the typical bill we have seen in recent years, it allows states that have adopted the Streamlined Sales & Use Tax Agreement (SSUTA) as well as those who have not but have made specific simplifications in their systems to be allowed to make remote vendors (above a de minimis level) collect sales tax.

There are a variety of issues and considerations here. I was recently interviewed by BNA about this topic. You can find the Q&A here - California's Delay in Online Collection Law Sets Stage for Federal Solution, With or Without Streamlined System.

For links to the federal proposals and background on the nexus and affiliate nexus issue - click here.

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