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22 April 2016

Sales/Use Tax Quarterly Update for April 2016

The EY Sales and Use Tax Quarterly Update provides a summary of the major legislative, administrative, and judicial sales and use tax developments.

Highlights of this edition, attached below, include:

— A discussion of the effect of the Tenth Circuit's decision in the Direct Marketing Association case

— An overview of state legislative and regulatory adoption of economic nexus principles

— A recap of recent sales and use tax developments related to technology, transactions, tax base, exemptions and compliance

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Contact Information
For additional information concerning this Alert, please contact:
 
State and Local Taxation Group
• Karl Nicolas(202) 327-6585

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ATTACHMENT

Sales and Use Tax Quarterly Update for April 2016

Document ID: 2016-0739

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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