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Public Law 86-272 – Federal Law Seeks to Giveth what the States Continue to Taketh Away with a Retroactive Twist

By , and 10 Mins Read

The U.S. states’ tireless attempts at diminishing protections afforded under Public Law 86-272 (“P.L. 86-272”) have been headlining the state tax press for the last several years. For example, we saw, among other developments: (1) the MTC publish its revised Statement of Information (“MTC Statement of Information”) outlining proposed protected and unprotected activities under P.L. 86-272, including certain activities conducted over the Internet; (2) states (including California, New Jersey and New York) publish guidance seeking…

Massachusetts Promulgates Controversial Remote Vendor Nexus Regulation; Virginia E-Commerce Retailer Files Suit Protesting Constitutional Overreach

By 6 Mins Read

On September 22, 2017, the Massachusetts Department of Revenue (the “Department”) officially promulgated a remote vendor sales tax nexus regulation, 830 CMRH.1.7: Vendors Making Internet Sales (the “Regulation”).  The Regulation sets forth the following bright-line nexus threshold:

An Internet vendor with a principal place of business located outside the state that is not otherwise subject to tax is required to register, collect and remit Massachusetts sales or use tax with respect to its Massachusetts sales [
] if during the preceding 12 months [
] it had in excess of [
]” (1) “$500,000 in Massachusetts sales from transactions completed over the Internet [
]”; and (2) “made sales resulting in a delivery into Massachusetts in 100 or more transactions.