Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from...more
In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more
3/23/2021
/ E-Commerce ,
Economic Presence Nexus ,
Florida ,
Internet Retailers ,
Legislative Agendas ,
Out-of-State Companies ,
Sales & Use Tax ,
Sales Tax ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Tax Reform