Tax & Accounting Blog

California Clarifies New Nexus Requirements

California Clarifies New Nexus Requirements

Signed by Governor Brown on June 28th L. 2001, AB28 (1st Extra. Sess.) expands California’s use tax registration requirements to large out-of-state retailers that were previously not required to collect use tax on sales through mail order, telephone orders, or the Internet to California customers. This legislation, which was effective upon signature, provides that: A “retailer … Read More

California passes Amazon tax law effective July 1st

California passes Amazon tax law effective July 1st

California passed affiliate nexus tax legislation yesterday (AB 153, AB 155 and SB 234).  Effective July 1st, the new rule requires out of state retailers to collect sales tax on purchases made over the internet by their California click-through customers.  California is the largest state to pass such legislation and now joins several other states … Read More

South Carolina enacts sales and use tax nexus exemption for certain in-state distribution facilities

South Carolina enacts sales and use tax nexus exemption for certain in-state distribution facilities

On June 8, 2011, South Carolina passed new legislation that provides a temporary exemption from sales and use tax collection for certain in-state distribution facilities.  Under the new law, SB 36, a qualifying distribution center is not considered to have physical presence in South Carolina sufficient to establish a nexus with the state for sales … Read More

Still alive and kicking – proposed click-through nexus bill in California

Still alive and kicking – proposed click-through nexus bill in California

It’s back – proposed click-through nexus legislation.  On June 1, proposed click-through nexus bill passed the California Assembly and is now pending Senate committee referral. The bill, A.B. 153, expands the definition of  a “retailer engaged in business in this state” to include any retailer entering into agreements under which a person or persons in … Read More