VATupdate

State Tax Matters (17 September 2021) by Deloitte

  • California: Proposed changes to drop shipment rule address marketplace sales transactions
  • Florida: Proposed rules reflect new remote seller and marketplace laws and rounding algorithm
  • Illinois: Department of Revenue addresses impact of drop shipments in calculating economic nexus threshold
  • Indiana: Department of Revenue addresses impact of drop shipments in calculating economic nexus threshold
  • Nevada: US District Court says streaming entertainment companies do not owe local franchise fees
  • Utah: Administrative guidance addresses implementation of marketplace facilitator provisions

Source: Deloitte

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