Sales Tax Archives | Page 17 of 28

Multistate Tax Commission Appoints Keith Getschel as Director of Joint Audit Program

by Diann Smith and Stephen P. Kranz | May 6, 2014 | Audits, Income Tax, Nationwide Importance, Sales Tax

Beginning June 16, Keith Getschel will succeed Les Koenig as the Director of the Multistate Tax Commission (MTC) Joint Audit Program. Les Koenig is retiring as of July 31. Mr. Getschel comes from the Minnesota Department of Revenue, having held the position of Assistant Commissioner for Business Taxes since 2012. Mr. Getschel has worked in the Minnesota Department of Revenue for over 30 years, holding such positions as Director of Corporate Tax and Assistant Director in the Corporate and Sales Tax Division. He also has experience as a supervisor in the Tax Operations Division, a tax policy manager, a revenue tax specialist in the Amended Returns Unit, and an appeals officer in the Appeals and Legal Services Division.

The MTC Joint Audit Program performs audits on behalf of participating states. The program engages in audits of taxpayers simultaneously across multiple states, conserving state funds and time. Mr. Getschel’s reputation as a tax administrator in the Minnesota Department of Revenue makes him a great fit for this position. He has been viewed as taxpayer friendly and willing to work cooperatively with taxpayers to resolve issues. We hope he continues this trend at the MTC.

U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law

by Mary Kay McCalla Martire and Stephen P. Kranz | Dec 5, 2013 | New York, Nexus, Sales Tax

The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation is enacted, interstate retailers are facing an era of unprecedented uncertainty as states seek to apply their new laws to compel tax collection by out-of-state retailers.

Read the full article.

Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales

by McDermott Will & Emery and Catherine A. Battin | Nov 25, 2013 | Illinois, Sales Tax

The Illinois Supreme Court recently struck down an Illinois Department of Revenue (Department) regulation sourcing sales to the location of order acceptance. While the Supreme Court found that the Taxpayers’ Bill of Rights protected the taxpayer from retrospective liability, going forward, Illinois retailers need to closely evaluate their filing positions. The decision will lead to a period of chaos for taxpayers, local governments and the Department.

Read the full article.

New Jersey Tax Court Issues Important Order on the State’s Throw Out Rule

by Arthur R. Rosen and McDermott Will & Emery | Sep 9, 2013 | New Jersey, Nexus, Sales Tax

The Tax Court of New Jersey recently issued an important order that may have eviscerated the impact of the Throw Out Rule on intangibles holding companies. On its face the order does not appear to address the application of the Throw Out Rule to traditional operating businesses, however the “bottom line” of the order should be applicable to all businesses.

Read the full article.