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California Legislation Would Require Notification to Online Purchasers (8/23/10) Colorado Nexus Presumption Bill Enacted (8/17/10) Oklahoma Passes Nexus Presumption Bill (8/17/10) Amazon Challenges North Carolina DOR’s Request for Customer Information (5/28/10) Washington Insurance Company Created Nexus for Affiliated Mail Order Pharmacy (4/19/10) Persons Subcontracting With the State of Illinois Must Collect and Remit Illinois Use Tax (3/30/10) Out-of-State Company’s Drop Shipment Sales Not Taxable in New Mexico (1/28/10) Employee Visits in Washington Establishes Nexus (1/1/10) Use of Independent Consultant Does not Create Nexus in Florida (12/30/09) Related Seller Was Not Required to Register in Utah (10/5/09) North Carolina Governor Signs Budget that Includes Amazon Provision (8/28/09) Virginia Rules Third-Party Installation Services Did Not Cause Nexus (8/27/09) Out-Of-State Vendor Selling in Missouri Creates Nexus (8/27/09) Connecticut Legislation that Would Have Taxed Certain Internet Sales Dies in Committee (8/20/09) New York Expands Definition of Sales Tax Vendor (8/6/09) California Governor Schwarzenegger Vetoes “Amazon” Nexus Provisions (7/22/09) Nexus Presumption Bill Vetoed by Governor in Hawaii (7/9/09) New York Enacts Budget with Expanded Definition of “Vendor” (7/9/09) Connecticut Teachers Are Not Representatives and Do Not Create Nexus for Out-Of-State Bookseller (7/9/09) Rhode Island Enacts its Version of the Amazon Provision Effective June 30, 2009 (7/7/09) Online Retailers Targeted by North Carolina Legislation (6/10/09) Telemarketing Nexus Discussed in Utah (6/8/09) Government Vendors Must Register for Sales and Use Tax in Kentucky (4/23/09) Internet Auction Listing Service Not Required to Collect Chicago Amusement Tax (4/21/09) Sales by In-State Affiliate Did Not Establish Nexus for Remote Seller in Washington (4/3/09) Online Hotel Reservation Fees are Taxable in Indiana (4/3/09) U.S. Supreme Court Denies Request to Decide if Non-Sales Acts by Third-Party Creates Nexus in New Mexico (4/2/09) Minnesota Introduces Bills Proposing to Tax Some Internet Sales (3/3/09) New York Supreme Court Dismisses Amazon's Challenge on New Provision (3/3/09) Legislation Introduced to Change Statutory Definition of “Retailer Engaged in Business” in California (2/18/09) Chicago Seeks Uncollected Taxes from Online Ticket Brokers (2/17/09) New York Supreme Court Dismisses Overstock Challenge on New Provision (2/1/09) New York Redefines the Term Vendor (11/11/08) California SBE and Barnes & Noble.com Reach Settlement (10/28/08) No Nexus Created by In-State Employee Hired in Virginia (9/3/08) Illinois Examines Nexus Test for Tax Collection Liability (9/3/08) No Tax Collected on Out-of-State Drop Shipments to Florida (9/3/08) Overstock.com Contests New York Tax on Internet Sales (6/30/08) Retailer with Substantial Nexus in Idaho Defined (3/31/08) Attendance of Texas Trade Show Establishes Nexus for Use Tax (4/26/07) Internet Retailer Did Not Have Sufficient Nexus with Louisiana Parish (4/20/07) In-State Delivery and Installation Created Nexus in North Carolina (4/20/07) Florida Explains Nexus Guidelines (12/20/06) Nexus Not Created At Connecticut Tradeshows (10/18/06) MN Executive and Legislative Branches to Sever Contracts with Foreign Vendors. (3/15/06) South Carolina’s New House Bill: Physical Presence not Sufficient for Nexus. (3/3/06) California Rules “Brick and Mortar” Stores Created Nexus for Online Retailer. (11/21/05) Connecticut Introduces Affiliate Nexus Legislation. (3/28/05) Illinois retail giants settle in affiliate nexus lawsuits. (12/15/04) Massachusetts Discusses Sales Tax Changes (11/30/04) Complaint Filed Against Online Retailer. (10/22/04) North Carolina transmission builder establishes nexus. (10/22/04) California state agencies may only contract with registered vendors. (10/22/04) Illinois nexus does not allow for tax on tugboat supplies. (9/10/04) Georgia and New Jersey enforce nexus for contractors. (9/10/04) Missouri vendors must collect. (9/10/04) Louisiana Judge rules in favor of Dell Catalog Sales, L.P. (8/5/04) Texas determines company is responsible for taxes, not independent dealers. (8/5/04) SSTP registration does not create Michigan nexus. (8/5/04) Guidelines set on who is allowed to make contracts with state agencies. (7/30/04) In Texas a company can create nexus through contract sales people. (7/28/04) California state departments and agencies are restricted from purchasing tangible personal property from contractors and vendors unless the seller is registered with the California State Board of Equalization or has a valid seller's permit. (6/15/04) Vendor list must be provided to the Indiana Department of Revenue. (6/15/04) Retailers providing goods or services to South Dakota must be registered to collect tax. (6/15/04) Alabama trucking companies may be liable for use tax. (5/15/04) Virginia enforces rules on nexus laws and who specifically has the privilege to do business with state agencies. (4/15/04) South Dakota has outlined taxpayer requirements in relation to sales and use taxes for those planning to do business in the state. (4/15/04) California state departments and agencies are restricted from purchasing tangible personal property from contractors and vendors unless the seller is registered with the California State Board of Equalization or has a valid seller's permit. (2/15/04) A single independent salesperson can create nexus for a company in New York. (1/15/04) Alabama allows companies to remain separate for tax purposes even with the same owner. (1/15/04) Connecticut found Dell does not have nexus due to how it services its customers' computer repairs. (12/15/03) New York out-of-state mail order companies may not have nexus despite a related retail store in the same state. (12/15/03) Arkansas auto insurance settlement. (6/15/03) Alabama nexus for foreign entities. (6/15/03) North Carolina mail-order sales. (6/15/03) Texas incorporation leads to substantial nexus. (12/15/02) California nexus created by out-of-state online retailer. (12/15/02) New York's Commissioner of Taxation and Finance released an advisory opinion on June 26, 2002 pertaining to nexus and mail-order companies. (10/15/02) Louisiana on-site computer repair services did not create nexus. (8/15/01) 95 days to nexus in Washington. (5/15/01) Out-of-State vendor subject to Arizona Transaction Privilege (Sales) and Use Tax. (9/15/00) The Circuit Court for Anne Arundel County in Maryland has ruled that an out-of-state retailer and its financed delivery company are liable for use tax. (6/15/00) Local sales and use tax nexus case is upheld in Alabama. (3/15/00) Software licenses in Texas establish nexus. (8/15/98) |
