Internet sales taxes becoming trend with or without legislative push

first_imgIn the last three months, both Democrats and Republicans have sponsored Federal legislation to compel online retailers to collect sales and use tax and several states have moved forward with their own legislation, including Vermont, based on a review of online nexus rules by CCH, a Wolters Kluwer business and the leading global provider of tax, accounting and audit information, software and services (CCHGroup.com).”Whether legislatively compelled at the Federal or state level or through online retailers seeing it as inevitable, the trend is moving toward more online retailers collecting sales and use taxes,” said Daniel Schibley, JD, CCH Senior State Tax Analyst. “While it may not have significant implications for this holiday tax season, consumers should be prepared to start seeing sales tax collected on more and more of their online purchases in the years ahead as cash-strapped states look for more revenue sources.”Overall, 45 states currently have a sales tax and 16 states have enacted or have legislation proposed to require online retailers to collect sales and use tax or, at the very least, to more strongly urge in-state customers to pay use tax. Sales tax generally has two parts ‘ the sales portion paid by the retailer and the use portion paid by the consumer. Under existing rules, individuals are required to pay personal use tax in states with a sales tax if the retailer does not collect the tax. However, there is very little voluntary compliance among consumers.Below, CCH reviews the two Federal bills and outlines the strategies states are taking independently under a variety of remote seller collection bills, also known as “Amazon laws,” to increase collection of taxes for online sales.Marketplace Equity Act and Main Street Fairness ActUnder existing law, retailers are required to collect sales taxes for purchases made in states in which they have a physical presence, or nexus. In Quill vs. North Dakota , the Supreme Court, however, also ruled that sales tax structures across the United States are too complicated to require retailers to collect sales taxes if they have no physical presence and that Congress would need to determine if future systems put in place would be simple enough to compel remote retailers to collect sales taxes.Toward that end, the bipartisan-backed Marketplace Equity Act (MEA) was introduced in mid-October into the House of Representatives. The bill was in response to the Main Street Fairness Act introduced in July.The Main Street Fairness Act would give states following the Streamlined Sales Tax (SST) Agreement rules the authority to require retailers, with limited exceptions, to collect sales tax on online purchases, regardless of nexus. The SST effort is an initiative to simplify state sales tax so that there are common definitions for taxable products and uniform procedures across the states. To date, 24 states have passed laws to abide by SST rules. However, the Main Street Fairness Act was introduced in both the Senate and House with only Democratic sponsors.The MEA, which has the support of the Retail Industry Leaders Association, was introduced with the hopes of gaining support among Republicans. It would not require states to join the SST Agreement or make the system changes required under SST. Rather under MEA, a state would be authorized to require remote sellers to collect tax for sales into that state so long as state law provided the following:A small seller exception for remote sellers with gross annual receipts nationwide not exceeding $1 million, or in the state not exceeding $100,000;A single tax return for use by remote sellers and a single authority in the state with which the return must be filed; andAn identical tax base and exemptions throughout the state for remote sellers.Additionally, under MEA, states would be required to adopt a rate structure for remote sellers, with certain restrictions. The three acceptable rate structures would be:A single statewide blended rate that includes both the state rate and local rates;A maximum state rate, exclusive of tax imposed by local jurisdictions; andA destination rate, which would be the sum of the state rate and the local rate into which the sale is made.According to Schibley, it’s doubtful the MEA legislation will gain much traction in the current Congressional climate.”It will be assigned to a committee and could have a hearing before next year, but chances of passage are remote,” Schibley said, adding that among the long-shot possibilities is that it is taken up by the deficit-reduction super committee.States’ Remote Seller Collection Bills Gain MomentumWhile Federal legislation appears stalled, states continue to move forward with their own approaches to require online retailers to collect sales tax. Collectively, these remote seller collection bills require online retailers that have some type of connection with the state to collect state sales tax.According to Schibley, remote seller collection bills have different state-specific nuances but tend to fall into four general categories:Click-through-nexus LegislationClick-through-nexus rules generally require an online retailer to collect sales tax if it solicits sales with links on an in-state business’ website and pays those website operators a commission. The argument is that this arrangement is akin to having an in-state sales force. Eight states have passed click-through-nexus legislation:Arkansas;California;Connecticut;Illinois;New York;North Carolina;Rhode Island; andVermont.Additionally, click-through-nexus bills have been introduced in Massachusetts, Michigan, Pennsylvaniaand Tennessee. The Michigan legislation also includes provisions for affiliate nexus, and the Pennsylvanialegislation includes provisions for affiliate nexus and reporting and notice rules, both detailed below.”Amazon has made headlines by canceling all its relationships with partner sites in states that had enacted click-through legislation, with the exception of New York,” Schibley said. He added that last month California lawmakers gave online retailers a one-year reprieve from having to collect sales tax from in-state customers and Amazon agreed to begin collecting by January 2013.”Amazon is one of the largest online retailers, so people are watching the various disputes in which it is involved and how it is responding,” Schibley said.Affiliate-nexus LegislationAffiliate-nexus rules generally apply if the online retailer has an affiliation with a company doing business in the state; for example, a sister company or subsidiary, selling goods under a similar business name, or sharing in-state employees or facilities. Six states have recently enacted affiliate-nexus laws:Arkansas;California;Colorado;Illinois;South Dakota; andTexas.Reporting Requirement LegislationThese rules so far have only been enacted in Colorado and are included in the Pennsylvania legislation. They require a retailer selling into the state but not collecting sales tax to send the state an annual statement of everyone in the state it shipped to and the value of those purchases. The state can then pursue the individual in order to collect the use tax. According to Schibley, the Direct Marketing Association currently is challenging the Colorado law in Federal court and the court has blocked enforcement while the two parties lay out their case.Notification RulesThese rules require online retailers to place a notice on their website informing customers they are required to pay the use tax. States with notification rules include:Colorado;Oklahoma;South Dakota; andVermont.D.C. Remote Collection Bill Could Offer Added Insight into Congressional PositionAdditionally, Schibley noted that the District of Colombia adopted remote seller legislation in July and because Congress must review all District of Columbia legislation, it’s being closely watched for their reaction.”The legislation requires remote sellers to start collecting sales tax once the rules have been established,” Schibley said. “But it does not give a lot of detail on what those rules will be, so as district lawmakers define these, people will be looking at how Congress reacts.”About CCH, a Wolters Kluwer businessCCH, a Wolters Kluwer business (CCHGroup.com) is the leading global provider of tax, accounting and audit information, software and services. CCH is based in Riverwoods, Ill. Follow us now on [email protected](link sends e-mail). Wolters Kluwer (www.wolterskluwer.com(link is external)) is a market-leading global information services company.SOURCE CCH, a Wolters Kluwer business RIVERWOODS, Ill., Oct. 19, 2011 /PRNewswire/ —last_img read more

$1,000 to win IMCA Modified feature at 34 Raceway on The Fourth

first_imgWEST BURLINGTON, Iowa – Top prize for Xtreme Motor Sports IMCA Modifieds is $1,000 this Saturday, July 4 at 34 Raceway.Roberts Tire Center makes the payout possible. The holiday show is a qualifying event for the Fast Shafts All-Star Invitational ballot.Also on the card for Young House Family Services Night are IMCA Sunoco Stock Cars and Karl Chevrolet Northern SportMods, as well as 305 sprint cars, midgets and 4-cylinders.Fireworks follow the race program.Pit gates open at 4:30 p.m., the grandstand opens at 5 p.m. and hot laps are at 6:15 p.m. with racing to follow.Spectator admission is $10 for adults, $8 for seniors, $7 for students and free for kids 10 and under. Pit passes are $25.last_img read more

West Genesee girls basketball wins twice at holiday tournament

first_imgSome tough results in December, including defeats to Baldwinsville and Liverpool, had left the West Genesee girls basketball team in need of some quality wins.And the Wildcats got them in the More Than A Game Tournament, starting Dec. 27 at SRC Arena with a 59-46 victory over Section V’s Fairport.The game was close until the Wildcats outscored the Red Raiders 17-7 in the fourth quarter. Meredith James earned 12 of her career-high 20 points at the free-throw line as Catie Cunningham had 15 points, with Molly Coyne getting seven points and Ellen Kearney six points.Far more important, in the long-term, was WG’s 53-40 victory over Rome Free Academy in the Dec. 28 final, since it matched up two area Class AA sides.A low-scoring first half saw the Wildcats gradually overcome the Black Knights’ early 14-8 lead. Then WG decided matters by dominating on both ends in the third quarter, stunning RFA with a 20-4 push.Cunningham led this time, pouring in 20 points as Molly Benetti stepped up with 13 points. Julia Logana added eight points as Tailyn Frost paced RFA with 14 points.Skaneateles played in the Chittenango Holiday Tournament and, after falling 66-51 to the host Bears in the opening round, recovered to beat Auburn 45-35 in the consolation game.Maddy Ramsgard (13 points), Kate Aberi (10 points), Tatumn Pas’cal (nine points), Lexi Cotttrill (eight points) and Maeve Canty (seven points) all scored well against Chittenango, but no one broke out the way Sarah Lanphear did for the Bears as she earned a game-high 18 points.Defense was the story against Auburn, with the Lakers limiting the Maroons to four points in the fourth quarter to gradually draw clear. Canty, with 18 points, and Ramsgard, with 12 points, accounted for most of the Skaneateles attack as Cottrill added eight points.Bishop Ludden was 5-1 and no. 13 in the state Class A rankings when it took on Class AA no. 15-ranked St. Mary’s, from the Buffalo area, last Saturday afternoon.The Gaelic Knights lost, 61-56, to the Lancers, who broke out of a 22-22 halftime tie by outscoring Ludden 23-16 in the third quarter. In defeat, Amarah Streiff had 21 points, with Lauren Petrie adding 17 points.That same day, Jordan-Elbridge was back on the court, seeking its first win of the season against Canastota, but took a 51-44 defeat to the Raiders.The Eagles led 34-32 going to the fourth quarter, only to have Canastota go in front, carried by Jessica Evans, who poured in 30 points, more than half her team’s outputNo one on J-E got close to Evans’ totals, though Kaley Jackson did have 13 points, with Mollie Yard adding 12 points as Gabby Smart finished with eight points.Share this:FacebookTwitterLinkedInRedditComment on this Story Tags: Bishop Luddengirls basketballJ-EskaneatelesWest Geneseelast_img read more

David Wells to be honored at CR Sports Auction & Dinner in August

first_imgEUREKA >> The 13th annual College of the Redwoods Athletics Dinner and Sports Auction will be held on Thursday, Aug. 11, at the CR Gymnasium, it has been announced. The Dinner and Sports Auction is a benefit for CR student athletes and their sports programs. This year’s event will highlight David Wells as the honoree and featured speaker. The event kicks off at 5:30pm with a no-host Social and Silent Auction, Dinner and speakers at 6:30 p.m. with the Live Auction to follow. Wells is a local …last_img read more

49ers’ Richard Sherman ‘insane’ for interference complaints, NFL rules guru says

first_img“I thought it was interesting,” Sherman … Richard Sherman is a three-time All-Pro with a gripe. Mike Pereira is the former NFL VP of Officiating who, if he didn’t write the league’s rule book, certainly memorized it.Pereira, currently an NFL analyst with FOX Sports, has a message for Sherman.Paraphrasing here: “Get real.”We take you now to the first half of Sunday’s tilt between the 49ers and Arizona Cardinals, during which Sherman was flagged for pass interference three times.last_img read more

Bongekile Radebe tells us why representation matters

first_imgBongekile Radebe tells us why it’s important to have positive role models to inspire young South Africans to pursue their dreams.Bongekile Radebe is a social entrepreneur and founder of Her Destiny. Her leadership potential has been recognised through her inclusion in the One Day Leader programme. (Image: Mathiba Molefe)Bongekile RadebeFor a young, black, woman like myself, raised in a township, representation has not only mattered but has also been my saving grace in believing and achieving my dreams.Representation has allowed me to believe, with no permission needed, that my place is anywhere in the world I want it to be. When spaces of leadership are not gender sensitive, gender inclusive, and gender deliberate, it perpetuates a silent discouraging message that “women don’t matter”. One thing though that representation has also taught me is that gender and merit are not mutually exclusive; at least not for me.Growing up, I found myself fascinated by smart and successful women. I remember seeing this beautiful woman who would appear in every issue of my mother’s favourite magazine, True Love. Perhaps as a little girl I loved her beauty more than I could make sense of her words, but I guess I just admired her a lot.Khanyi Dhlomo was an inspiration to many of us and I wasn’t the only one who considered her as a role model. Perhaps, because back then you could literally count the number of popular black business women. She made us want to work in media and advertising spaces.For some reason, this aspirational outlook on life never left me; I saw it with my friends and other women I would interact with.No matter our age, we had people we looked up to who gave us hope for our own journeys, that we too could be significant in the world and definitely succeed at it.Representation also played its role in my own unique destiny. From losing my dad as I was about to become a teenager, to painfully experiencing how his death would impact my family and our lives, and involuntarily fighting throughout life and its hardships. If it wasn’t for representation, I wouldn’t have known why the fight is worth it.Our Constitution, from the rights and issues it defends on education, gender equality, health, religion, justice and all the way to trade has not only afforded me the ability to live out my dreams globally, but it has inspired me to be brave enough in this life that still demands us to fight, to master our own destinies. To create, to build, to believe, to serve and most importantly to love.I love who I am, I love what I do, and I love that I can give and share it with you!My clan name was right about me, as a Radebe: ngiwuBhungane oyenza ngakuningi! uMthi wami uMkhulu ngempela, meaning, “I am Bhungane and prepare everything in abundance. My majestic tree towers over all those around.”Would you like to use this article in your publication or on your website? See Using Brand South Africa material.last_img read more

SEA Games: Gilas cadets survive Thailand

first_imgGilas cadets during a timeout against Thailand in the 2017 SEA Games basketball tournament. INQUIRER/ Marc Anthony ReyesKUALA LUMPUR—Under siege, Gilas Pilipinas relied on its individual brilliance — and not much on teamwork — to pull off an 81-74 victory over Thailand at the start of the 2017 Southeast Asian Games basketball tournament at MABA Stadium here.Kiefer Ravena sank a jumper and two free throws in the tension-filled last three minutes as the Philippines finally wiggled free from Thailand’s grip.ADVERTISEMENT LATEST STORIES LOOK: Venues for 2019 SEA Games Don’t miss out on the latest news and information. Vietnam shuts out PH in men’s football UPLB exempted from SEA Games class suspension SEA Games: PH’s Alisson Perticheto tops ice skating short program Ravena’s free throw gave the Philippines the lead, 73-71, with four minutes left and then his jumper gave it more breathing space, 75-71.Asean Basketball League star Tyler Lamb nailed a triple to give Thailand a 46-45 lead early in the third as Gilas encountered difficulty smoothing its offence despite the presence of some of the A-list players in its fold.FEATURED STORIESSPORTSWATCH: Drones light up sky in final leg of SEA Games torch runSPORTSSEA Games: Philippines picks up 1st win in men’s water poloSPORTSMalditas save PH from shutoutBut Lamb picked up his fifth and final foul in the early fourth quarter which turned things around for the Philippines.In the third quarter, Thailand even held a 66-64 lead with seven minutes left in the game. WATCH: Streetboys show off slick dance moves in Vhong Navarro’s wedding Brace for potentially devastating typhoon approaching PH – NDRRMC Catriona Gray spends Thanksgiving by preparing meals for people with illnesses View comments Read Next SEA Games in Calabarzon safe, secure – Solcom chief LIST: Class, gov’t work suspensions during 30th SEA Games PH billiards team upbeat about gold medal chances in SEA Games PLAY LIST 03:07PH billiards team upbeat about gold medal chances in SEA Games02:49World-class track facilities installed at NCC for SEA Games05:25PH boxing team determined to deliver gold medals for PH00:50Trending Articles01:35Panelo suggests discounted SEA Games tickets for students03:04Filipino athletes share their expectations for 2019 SEA Games00:45Onyok Velasco see bright future for PH boxing in Olympics02:25PH women’s volleyball team motivated to deliver in front of hometown crowd01:27Filipino athletes get grand send-off ahead of SEA Games Soon enough the Thais were ahead, 33-32, but Christian Standhardinger quickly gave Gilas back the lead entering the second half. MOST READ FIl-German Christian Standhardinger split a charity but hurt his left hand in the process and had to sit out for a few precious minutes.Teerwat Chantachot made it 68-65 which forced Gilas to push the panic button and saw emotions running wild.Kobe Paras lashed at the referee and had a shouting match with Kevin Ferrer at the bench as the rest of the bench tried to pacify the 19-year-old sensation.In what was billed as preview of the finals, Gilas tried use its brimming individual talent to good use by putting up a quick 10-points lead, 22-12, the first quarter.But the shooting went sour in the second quarter as Gilas allowed Thailand’s Chitchai Anati  and Chanatip Jakrawan to come away with crucial baskets.ADVERTISEMENTlast_img read more

a day agoBarcelona star Lionel Messi breaks another record in Slavia Prague win

first_imgAbout the authorCarlos VolcanoShare the loveHave your say Barcelona star Lionel Messi breaks another record in Slavia Prague winby Carlos Volcanoa day agoSend to a friendShare the loveBarcelona star Lionel Messi has become the first player to score in 15 consecutive Champions League seasons in a narrow win at Slavia Prague.Captain Messi gave Barca an early lead with a first-time finish after an exchange of passes with Arthur.The Czech champions were deservedly level when Jan Boril poked home Lukas Masopust’s pass from 16 yards.But Messi’s free-kick found Luis Suarez at the back post – and his cross-shot hit went in off Peter Olayinka.Barcelona, who are top of La Liga, have now won six consecutive games in all competitions.The result keeps Ernesto Valverde’s side top of Group F on seven points from three games, three points above Inter Milan and Borussia Dortmund. last_img read more