Missouri Policy on Software Load and Leave is Ruled Out Is Software Even Taxable in Missouri Now?

Special Bonus Content: Who Else Exempts Load and Leave?

The Missouri Administrative Hearing Commission (AHC) recently held that the sale of canned computer software to a customer through a “load and leave” delivery method was not subject to Missouri use tax because the software was not tangible personal property. This decision overrides a Missouri DOR policy that software transferred by the load and leave method is taxable. (FileNet Corp. v. Director of Revenue, Administrative Hearing Commission (Missouri), No. 07-0146 RS, August 20, 2010.)

Amazon.com & You - Internet Sales and the Long Arm of the Tax Man

by Michael J. Fleming

We all have heard or read about the plights of the states in the recent economy. Revenues from all sources are down and states are desperate to increase them. Virtually all states are becoming more aggressive in their collection efforts and many are looking at creative new statutes or ways to reinterpret those already on the books. One prime example of these efforts is the Internet. Most of the news about the Internet currently revolves around Amazon, with some statutes actually being dubbed the “Amazon Laws”. However make no mistake about it; it’s not just Amazon the states are thinking about. If you are selling or buying on the Internet the states have their eyes on you also.

States Are Targeting You?

Which States Have Set Up Nexus Teams?

We subscribe to some of the best resources available today when it comes to state and local tax research. Chances are, whatever question you could possibly have, we can find the answer. Today, we thought it would be interesting to highlight the issue of Nexus and which states have set up teams with the express purpose of finding companies who have nexus in their state.

Nexus Teams Targeting You?

Certain Illinois Taxpayers May Lose Millions of Dollars on July 1, 2010

Illinois Taxpayers May Lose Millions of Dollars on July 1, 2010

The State of Illinois Manufacturer's Purchase Credit ("MPC") is unique among state incentives. Many Illinois taxpayers might qualify for this credit. If they do qualify, they must file the appropriate forms by June 30, 2010, or the money is lost forever.

Sounds Crazy, But a Managed Sales Tax Audit May Be The Best Way To Go

We subscribe to some of the best resources available today when it comes to state and local tax research. Chances are, whatever question you could possibly have, we can find the answer. Today, we want to address some basic questions surrounding managed audits.

Vice President NOT PERSONALLY Liable for Sales Tax

You don't see a headline like this very often. Usually, the headline you see is where a Director or Corporate Officer is on the hook for unpaid taxes. In this case (Mitchell, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 822072, February 25, 2010), the director and vice president of a telecommunications company that was later acquired by another company was not personally liable for collecting and remitting New York sales and use tax on behalf of the company.

Big Changes in Washington -- Resale Certificate No Longer Valid. "Reseller's Permit" Now Required

Businesses Must Have a "Reseller's Permit" if They Hope to Buy Items for Resale.

Effective Jan. 1, 2010, only businesses with a Department of Revenue-issued Reseller Permit can purchase items for resale without paying sales tax.

The Empires Strike Back -- Plus Big Changes in California and Colorado

The Empires Strike Back -- Big Developments in Colorado and California

Amazon.com has long been a target of the state government empire. In fact, the Empire State started it all. We've mentioned before that New York has been on the forefront of the nexus wars. They were the first to float the idea that Amazon, by virtue of their "affiliate" relationships in NY has nexus in NY.

HST Headed For BC & ONT, Canada

Tax Grab or Good For Business?
by Linda Lujan

There's a firestorm of controversy brewing to the north. Big tax changes are coming for British Columbia and Ontario, this summer, and citizens in those provinces are not happy. We'll get into the details in a bit, but first let's talk about the controversy.