Tax & Accounting Blog

New Jersey Issues Guidance on Sale of Digital Products

New Jersey Issues Guidance on Sale of Digital Products

The New Jersey Division of Taxation has issued written guidance (Publication ANJ-27) on the applicability of sales tax to the sale of specified digital products as well as to receipts from installing, maintaining, servicing or repairing specified digital products. A specified digital product is an electronically transferred digital audio-visual work, digital audio work, … Read More

California BOE Moving Forward with Enforcement of Affiliate Nexus Tax

California BOE Moving Forward with Enforcement of Affiliate Nexus Tax

The California Board of Equalization (BOE) voted 3-2 to move forward with implementation of ABx1 28, an affiliate nexus tax bill, despite the fact that the California Attorney General  has given online retailers permission to begin collecting signatures for a ballot initiative that would overturn the nexus law. At the meeting, the BOE ordered staff … Read More

District of Columbia Wants Remote Sellers to Collect Sales Tax

District of Columbia Wants Remote Sellers to Collect Sales Tax

The District of Columbia recently passed tax legislation – D.C. Bill 19-203 –  subject to Congressional oversight, that creates a nexus presumption for remote sellers who sell goods or taxable services over the Internet to D.C. residents.  Authorizes the District to enforce sales tax on non-physically present sellers under certain circumstances. The bill does not … Read More