Category Archives: Sales Tax

Are NFTs Subject to Sales and Other State and Local Taxes?

Posted on August 31, 2022 by Russ

Let’s say you’re Ralph, and you create a series of Non-Fungible Tokens (NFTs).  You begin selling these NFTs, and each sells for the equivalent of $100,000.  Of course, that income is subject to income tax (it’s an accession to wealth, … Continue reading →

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Bobble Away

Posted on November 27, 2018 by Russ

Are bobbleheads promotional items that are subject to Use Tax? The Cincinnati Reds fought the Ohio Department of Taxation’s ruling that bobbleheads were subject to Use Tax all the way to the Ohio Supreme Court. In this case, we are … Continue reading →

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Wayfair and Economic Nexus

Posted on June 24, 2018 by Russ

Last week the Supreme Court ruled in South Dakota v. Wayfair that South Dakota’s law forcing Wayfair, an Internet retailer, to collect (and remit) sales tax to South Dakota (a state that it did not have physical nexus to) was … Continue reading →

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Have I Committed Malpractice?

Posted on February 2, 2018 by Russ

Let’s say John Smith is a consultant in Syracuse, New York. His business is conducted fully in Syracuse. He never travels outside of Syracuse. He writes reports on a niche area for businesses. Mr. Smith files and pay New York … Continue reading →

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Former NFL Player Alleged to Have Fumbled His Sales Tax Returns

Posted on February 8, 2015 by Russ

I’ve said repeatedly that if you want to get in trouble with the IRS, one of the easiest ways to do so is to collect payroll taxes but not remit them. Less frequently I’ve commented about state tax agencies and … Continue reading →

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Massachusetts Has a New Software Sales Tax

Posted on August 17, 2013 by Russ

Taxachusetts, er, Massachusetts has had for years a reputation of being a high tax state. Lately, Massachusetts has become a somewhat better locale (based on taxes). It’s not that Massachusetts has improved; rather, other nearby states have enacted or increased … Continue reading →

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Nite Moves Asks Supreme Court to Rule on Constitutionality of Taxing Pole Dances in New York

Posted on August 11, 2013 by Russ

When I think of “Night Moves” I think of a Bob Seger song. That’s not what this post is about. It seems that the upstate New York adult entertainment facility named Nite Moves isn’t happy with a New York state … Continue reading →

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Zappers OK in B.C. but Using Them Isn’t

Posted on July 19, 2013 by Russ

A Richmond, British Columbia firm marketed an interesting computer program. As I noted when I first wrote about this (in 2008): Bradley Alvarez of the Canada Revenue Agency told The Province that, “Businesses are suspected of having hidden thousands of … Continue reading →

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It’s 6,219 Miles from Calumet City to Amman

Posted on March 2, 2013 by Russ

What does Calumet City, Illinois have in common with Amman, Jordan? To be honest, not very much at all. However, this story begins in Calumet City and takes a detour through Amman before ending in Chicago (with a probable side … Continue reading →

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I’m Envious

Posted on September 3, 2012 by Russ

Two stories related to one of my favorite topics appeared over the weekend. The first comes out of Michigan, where the state legislature passed a law to ban “tax zappers.” The only zappers I ever heard of were these: That’s … Continue reading →

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