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Retailers State Taxes State and Local Government

Troutman Pepper Locke

Sam’s Club Eyeing Appeal of Hefty Local Tobacco Tax Assessment

Troutman Pepper Locke on

In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more

McDermott Will & Emery

What to know about Illinois’s 2025 amnesty programs

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On May 31, 2025, the Illinois General Assembly passed House Bill 2755, which contains three amnesty programs the state estimates will substantially increase its coffers. Illinois Governor JB Pritzker signed the bill into law...more

Pillsbury - SeeSalt Blog

California Imposes Further Disclosure Requirements for Local Sales Tax Sharing Agreements

Pillsbury - SeeSalt Blog on

On September 28, 2024, California enacted Assembly Bill 2854, which imposes new disclosure requirements on local agencies (i.e., chartered or general law cities and counties) that have entered into local sales tax sharing...more

Troutman Pepper Locke

State Licensing Considerations for Tobacco and Nicotine Product Manufacturers, Importers, Distributors, and Retailers

Troutman Pepper Locke on

In this post, we take a closer look at state tobacco and nicotine product licensing considerations. When approaching state licensing issues, it may be helpful to establish a checklist to help manufacturers, importers,...more

Vicente LLP

Gov. Newsom’s Budget Trailer Bill Makes Significant Reforms to California Cannabis Laws, Including Elimination of the Cannabis...

Vicente LLP on

On June 30, Gov. Gavin Newsom signed budget trailer bill Assembly Bill 195 (AB-195) into law. AB-195 contains several significant reforms to California’s cannabis laws. The most noteworthy changes are outlined below,...more

Pillsbury - SeeSalt Blog

California CDTFA Marketplace Sales Interested Parties Meeting Update

Pillsbury - SeeSalt Blog on

The California Department of Tax and Fee Administration held an Interested Parties Meeting to address proposed regulation 1684.5 on marketplace sales. ...more

McDermott Will & Emery

Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law

McDermott Will & Emery on

In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more

Goulston & Storrs PC

Sales Tax Holidays: Serious Savings or Serious Stunt?

Goulston & Storrs PC on

This past Friday, consumers across Massachusetts were pleasantly surprised with news of the last-minute approval by the Baker administration of a weekend sales tax holiday. ...more

Burr & Forman

South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes

Burr & Forman on

South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

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