Sales Tax Initiative

    ABA Again Calls for Governors to Enforce Sales Tax Regs

    The American Booksellers Association has once again called on the U.S. governors in the 45 states that collect sales tax to fully enforce existing regulations by ensuring that retailers with a physical presence in their state collect sales tax on online sales.

    States Approve Sales Tax Simplification -- A Significant Step Toward E-Fairness

    Representatives from 31 states and the District of Columbia approved, on November 12, a proposal to simplify and to modernize sales and use tax administration. The states are part of the Streamlined Sales Tax Project (SSTP), a national initiative seeking to improve sales and use tax collection, especially for online commerce. The plan incorporates uniform definitions within states' and local governments' tax bases, simplified audit and administrative procedures, and improved software to help reduce the burden of tax collection.

    Holiday Coupons Offer Barnes & Noble No Discount on Sales Tax

    On Thursday, September 12, the California Board of Equalization (BOE) issued a Memorandum Opinion stating that Barnesandnoble.com was obligated to pay California back use taxes for a period of four-plus months -- from November 15, 1999, to March 31, 2000. BOE ruled that, because the bricks-and-mortar Barnes & Noble stores were offering customers coupons that discounted purchases made at its online store, Barnesandnoble.com had established a physical presence, or nexus, in the state of California.

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