Tax & Accounting Blog

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

Louisiana Resumes Issuing PLRs

Louisiana Resumes Issuing PLRs

The Louisiana Department of Revenue has released an Information Bulletin heralding its lifting of the temporary suspension of its private letter ruling (PLR) service. The DOR’s Policy Services Division will reinstitute the service, effective September 1, 2011. The service had been temporarily suspended due to budget constraints since the close of business on December 31, 2010.  … Read More

Kansas:  Taxability of Digital Content for Use in an Online Video Game

Kansas: Taxability of Digital Content for Use in an Online Video Game

On June 16, 2011, the Kansas Department of Revenue issued a private letter ruling, P-2011-004, regarding whether certain digital products were subject to sales and use tax. The first issue addressed was the taxability of digital content purchased for use in an online video games.  The taxpayer sells access codes to individual customers that allows … Read More