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Effective June 20, 2019, the Department of Taxation has revised Commercial Activity Tax (CAT) Ohio Administrative Code 5703-29-14 (“Rule”), which addresses the definition of “cash discounts.” Cash discounts are an allowable exclusion from...

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In its highly anticipated opinion in South Dakota v. Wayfair, issued yesterday, the United States Supreme Court, by a 5-4 majority, overruled its prior decision in Quill Corp. v. North Dakota, which had held that a vendor must have a physica...

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On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit upheld the Colorado statute requiring out-of-state vendors that do not collect sales tax on sales to Colorado customers to notify those customers that they may be subject...

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