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Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC
3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax.  Taxpayer, for a subscription fee, provided users with access to its online learning platform, through which users could access songs, videos, books, printable worksheets, online video games, quizzes and other learning activities.  Users could also access online support via a chat feature.  Experiences can be adapted to be unique for each user, and the ...

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Archive

MTC Amnesty Program Provides Current Solution for Online Sellers Seeking to Resolve Sales Tax Compliance Nightmares

9/7/2017


If you’re an online seller using the Amazon FBA program to facilitate sales, there’s a lot to absorb and consider these days regarding sales tax compliance.  Depending on who you talk to, you may get different advice:

  1. Some attorneys, hungry to fight the legal issues in court (a highly costly endeavor with no ...
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MTC Announces Voluntary Amnesty Initiative for Online Marketplace Sellers

Dillon Tax Consulting
8/11/2017

The Multistate Tax Commission (MTC) has just announced a special tax amnesty program for unregistered online marketplace sellers that have established nexus and historical exposure as a result of storing inventory in third-party fulfillment centers that facilitate retail sales into the state (e.g., Amazon FBA program). Under the program, eligible taxpayers may obtain amnesty ...

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Does the Sales Tax Nexus “Physical Presence” Standard Exist?

Dillon Tax Consulting
2/22/2017

U.S. Supreme Court Declines to Review Florida Sales Tax Imposed on Out of State Inventory Delivered to Out of State Customers

In yet another blow for taxpayers, the U.S. Supreme Court has denied a taxpayer's request to review the Florida Supreme Court's decision upholding Florida sales and use tax on Internet ...

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States Are Looking for Unregistered / Unpaid Sales Tax . . . Are You at Risk?

Dillon Tax Consulting
2/9/2017

With New Years Day comes New Years Resolutions, some of which we keep, some of which we don’t, and some of which we fail to make because we aren’t even aware that one is needed. The same holds true for your business. Often times, “We Don’t Know What We Don’t Know ...

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