State and Local Tax 360˚

Joseph Henchman, Tax Counsel, Director of State Projects at The Tax Foundation ,has published a REPORT on the hazards of states imposing "Amazon Tax" laws.

The report provides a great overview of the controversial aspects of "Amazon Tax" laws and also provides a current list of the status or proposal of "Amazon Tax" laws in various states.

Some of the key findings Joseph mentions are:

Michigan introduces Kmart legislative "fix" language in the House of Representatives.

On Wednesday, the Michigan House Tax Policy Committee unanimously passed a bill that would reverse the Kmart notice and prevent retroactive state filings. They expect a vote by the full House next Tuesday (3/16).

In previous posts, I raised areas of confusion regarding Colorado's new sales tax nexus and notification requirements enacted by the signing of HB 1193. See earlier posts.

With that said, I thought I would provide some additional clarifications:

As we approach the 2009 state income tax return deadlines of March 15th, April 15th and May 15th, I wanted to provide a brief list of some items to watch out for:

Updated for Emergency Regulations as of March 3, 2010!