General
Texas Sets New Rules for Online Sales Tax Collection and Fulfillment
The new Texas regulation provides that when an order is fulfilled from warehouses or when the order is made through an automated website, the location where an order is “received”…
Read MoreMinnesota Retail Delivery Fee Goes Live
In 2023, the state enacted a new retail delivery fee, assessing a fee of 50¢ per transaction; the new tax was effective starting July 1, 2024. A “retail delivery” is…
Read MoreKentucky Legislation Adds Exemptions and Modifies Filing Thresholds
H.B. 8 is a broad bill that impacts various industries and tax types. While many of the changes only affected specific groups of taxpayers, there were a few broadly applicable…
Read MoreArizona Court Finds Online Retailer Has Substantial Nexus
The Arizona Court of Appeals determined that an online auto parts retailer that utilizes Arizona distributors for shipping, warehousing, and handling services, had substantial nexus with the state and was…
Read MoreKBF Sales and Use Tax Newsletter – 2nd Quarter 2024
Here are recent court rulings, legislation, and administrative changes that have significantly impacted sales tax landscapes across the country. State Attributes Third-party’s Activity to Taxpayer when Determining Nexus Arizona has…
Read MoreOregon Voters to Decide on Additional Corporate Minimum Tax in November
Initiative Petition 2024-17 (IP-17) has qualified for Oregon’s November 5, 2024 General Election ballot; the measure is officially titled Oregon Measure 118, Corporate Tax Revenue Rebate for Residents Initiative (2024).…
Read MorePotential Minimum Tax on Large Oregon Businesses to Fund Rebates
Prospective ballot measure in Oregon (IP-17) would impose a minimum tax of 3% on the gross sales of corporations that have at least $25m in Oregon sales. The new minimum…
Read MoreKBF Sales and Use Tax Newsletter – 1st Quarter 2024
KBF’s quarterly newsletter updates clients on sales and use tax news, developments, and trends from around the country. In Alaska, the seasonal sales tax has been reinstated, making the tax…
Read MoreImportant Updates to Multnomah County’s Preschool for All Income Tax
Multnomah County has adopted amendments to the Preschool for All income tax program aimed to improve tax administration and compliance. Some of these key changes include: Electronic Filing: The County wants…
Read MoreKBF Sales and Use Tax Newsletter – 4th Quarter 2023
KBF’s quarterly newsletter updates clients on sales and use tax news, developments, and trends from around the country. Several key sales and use tax updates emerged in the final quarter…
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