Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.
States are scrambling to shore up sales tax revenues that are eroding because of e-commerce sales. A new approach to sales tax collections involves information reports on customers' online purchases. This approach may create potential legal claims against many online companies for giving too much information about customers to state tax agencies or even to the customers themselves. Companies potentially affected include any e-commerce business selling goods or taxable services, companies that sell digital products through electronic download or streaming service, cloud computing companies, and brick and mortar retailers that do not have stores in the state but deliver products there.
Because of U.S. Supreme Court precedent, brick and mortar companies and online companies are required to collect sales tax on products and taxable services only when the customer is in a state where the company has a physical presence (“nexus”), either directly or through affiliates. Although companies without nexus in the state where a customer is located are not obligated to collect the sales tax, the customer is still obligated to pay the tax to the state herself.
State Reporting Legislation
ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN ENTERTAINMENT LAW.
Already a have an account? Sign In Now Log In Now
For enterprise-wide or corporate acess, please contact Customer Service at [email protected] or 877-256-2473
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?