Wayfair: Are You Ready For More Sales Tax?

Last week, the Supreme Court handed down a decision in South Dakota v. Wayfair, Inc., that could have far-reaching effects on the U.S. business landscape. In the course of this decision, the Court held that a state can require out-of-state sellers with no physical presence in the state to collect and remit sales tax on … Continue reading Wayfair: Are You Ready For More Sales Tax?

On the Horizon: Sales Tax Issues or Solutions?

In 1992, in Quill Corp v. North Dakota, the US Supreme Court prohibited states from requiring vendors to collect sales tax when that vendor had no physical presence in their state. In the absence of federal legislation on the subject, this prevented the over 6,000 sales and use tax jurisdictions then in existence, from propounding … Continue reading On the Horizon: Sales Tax Issues or Solutions?

Texas Sales Tax and Construction Contracts

Figuring out how the Texas sales tax applies to construction contracts can be tricky. This is because the sales tax treatment of construction contracts varies based on: (1) the specific type of services that the contractor is providing; and (2) whether the contract in question separately states charges for labor and incorporated materials. What Is … Continue reading Texas Sales Tax and Construction Contracts

Sales Tax Exemptions in Disaster Areas

With the waters receding, funding, labor, and other aid have poured into Houston and the surrounding areas. Some have suggested damages could be in the hundreds of billions and that full recovery could take over 10 years (see also Governor Greg Abbott).  As property owners struggle to find ways to rebuild their homes and businesses, it’s worth bearing in mind … Continue reading Sales Tax Exemptions in Disaster Areas