Farella Braun Martel’s IP Blawg has a recent post on the Streamlined Sales Tax Project – if you haven’t kept up to date on the latest developments in e-commerce sales taxation, this article is a good starting point:
"…a number of states are participating in a program called the Streamlined Sales Tax Project, which seeks to harmonize state tax rules and definitions to address the Court’s concerns in Quill Corp. v. North Dakota, 504 U.S. 298 (1997). Quill held that states may not require merchants to collect and remit state sales taxes unless the merchant is physically located within the state due to, among other things, an undue burden on interstate commerce. States participating in the Streamlined Sales Tax Project hope that consistent state tax rules and definitions will address the Quill decision and facilitate the passage of a federal law requiring Internet firms to collect and remit sales tax from online purchasers.
-> Click to subscribe to InhouseBlog's FREE Weekly Newsletter featuring in-house counsel news and jobs.