E911 Surcharges Evolve to Accommodate Growth of Prepaid Wireless

Most states and many local governments impose a surcharge on telephone subscribers in order to fund enhanced emergency assistance service, most commonly known as E911.  E911 surcharges generally require service providers to charge the fee on monthly invoices to customers and source the fee to their customer’s service or billing address.  Most E911 surcharges were first imposed … Read More

Nexus: Quill and Its Challengers

Nexus refers to sufficient connection with a political jurisdiction that gives that jurisdiction authority to require a person or business to collect and remit taxes.  Without nexus, laws requiring a business to collect tax violate the Constitution of the United States under the dormant commerce clause (which prohibits states from discriminating against interstate commerce) and the … Read More

Louisiana Latest State to Enact Click-Through Nexus

Just this month, Louisiana became one of the latest states to enact click-through nexus. Click-through nexus laws, otherwise commonly known as Amazon laws,  allow states to require out-of-state retailers to collect sales and use taxes on sales to their state’s residents. On March 14, 2016, Governor Edwards signed Act 22 into law, which became effective immediately.  The … Read More