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SALT Blog - SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg (SALT Blog) provides exactly that knowledge with news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros … in your neighborhood.

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Amazon, Overstock and Other Internet Retailers Sever Ties with Affiliates in Connecticut and Arkansas; Texas Legislature Advances Amazon Law

This is the year of the Amazon. Multiple sources, including individual affiliates, are reporting that Amazon, Overstock and other Internet retailers are severing ties with their affiliates in Connecticut and Arkansas. Both of those states recently enacted changes to their sales tax laws that required Internet retailers to collect sales tax on transactions made with persons in those states. The states were able to “reach” the Internet retailers through an expanded nexus by means of the “associate” or “affiliate” programs commonly used by such vendors.

Meanwhile, the Texas legislature continues to advance its bill to require Internet retailers with distribution centers owned by affiliated companies to collect sales tax. SB 1, having been already passed by the Senate, then amended and passed by the House, is heading to conference to reconcile changes. The Senate has already named its representatives to the conference, and the House is expected to act today. Passage is likely to occur by the end of this week. Both houses strongly support the Amazon provision in SB 1, despite the Governor’s stated opposition. Because the Amazon provision is in the fiscal matters bill, and essential to the Texas budget, it cannot be subject of a line-item veto and Governor Perry will be forced to sign it if it is ultimately passed into law.

Categories: Sales and Use Tax, SALT