DMA Corporate Tax Blog
DMA's tax blog keeps you up-to-date on corporate taxes across the United States, Canada, and Europe; and focuses on several key areas of corporate taxation: property tax, sales/use & commodity tax, state income & franchise tax, tax technology, severance tax, value added tax, customs & duty, crown royalties, and unclaimed property.
New Orleans Amnesty Program
Between June 3,2019 and September 3, 2019, the city is offering amnesty on a variety of tax types. Specific to sales tax, the city will offer zero penalty and 50% interest on any unpaid back sales.
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Kansas Governor Vetoes Nexus Bill
On March 26, Governor Laura Kelly vetoed SB22 and sent it back to the Senate. This bill included provisions on remote sellers and marketplace economic nexus changes for 2019. One of these changes was.
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Puerto Rico Sales Tax Amnesty
The Municipality of San Juan is offering a sales tax amnesty period from May 1, 2019 through September 30, 2019. This amnesty period covers all amounts and all periods ending before January 1, 2019..
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Alabama Simplified Sellers Amnesty Extended
In the 2019 session, HB183 was sent to the governor for signature on May 30. The bill will extend the amnesty period for sellers registering for the Simplified Sellers Use Tax and expands the range.
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Missouri Bill Could Change Sourcing Rules for Intrastate Sales
Currently in committee, HB736 could change the sourcing rules in Missouri effective 2020. For intrastate sales and some drop shipment cases, the appropriate sourcing would change to an origin base or.
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Sales Tax Holidays are Approaching
While summer has only just begun, it will soon be time to start preparing for back-to-school. Below is a list of states with annual back-to-school sales tax holidays and their 2019 dates. (Select the.
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States Exploring Bills on Daily Remittance of Sales/Use Tax
In prior newsletters, we posted information on states proposing that businesses remit sales tax daily, as well as bills that offer support to the initiative on various levels. Connecticut and.
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Indiana Bill Could Allow More Cities to Impose Food and Beverage Tax
SB 109 has passed the Senate and moves to the House. The bill will allow for the cities of Greenwood, Danville and Whitestown to impose a food and beverage tax which cannot exceed 1%. As of February.
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Pennsylvania Property Tax Independence Act Reintroduced
Originally introduced in 2017, SB 17 is intended to eliminate school property taxes. To supplement the lost revenue, the bill also proposed to increase the sales tax rate from 6% to 7% and personal.
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Proposal to Give Alabama Locals Leeway on Food and Beverage
Many states have a reduced or eliminated sales tax rate on food. Alabama could allow more locals the ability to do the same. Introduced on March 5, HB 42 would give local governments the ability to.
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