South Dakota v. Wayfair: can states collect sales tax from out-of-state merchants?

South Dakota v. Wayfair: can states collect sales tax from out-of-state merchants?

David Post at Volokh Conspiracy has written an explanation and defense of the Supreme Court’s holding, in 1992’s Quill v. North Dakota, “that a State may not require out-of-state sellers of goods or services to collect that State’s sales/use tax, unless the out-of-state seller has some ‘physical presence’ in the State – a retail outlet, warehouse, office, […]

Seattle: beverage tax backers on sugar high

Seattle: beverage tax backers on sugar high

THEY ARE NOT MESSING AROUND WITH THE NEW SUGAR TAX IN SEATTLE pic.twitter.com/xqmj7940y2 — hayden 🌹 (@HaydenBedsole) January 5, 2018 The city of Seattle has now put its stiff new 1.75 cents per ounce tax on sugary beverages (text of bill) into effect, and Costco managers in the tech city, much to their credit, have […]

Charles Dickens in Tax Court, courtesy Judge Mark Holmes

Charles Dickens in Tax Court, courtesy Judge Mark Holmes

Bob Kamman, Procedurally Taxing: “I searched other Tax Court orders and decisions available at the Court’s website. Surprisingly, this is the only reference to Jarndyce. I searched for Dickens. There were petitioners named Dickens, and petitioners with an address on Dickens Street. But the only other Dickens reference came from an opinion by the same […]

A 15% tax on freelancer income would be yuuuge

A 15% tax on freelancer income would be yuuuge

By Peter St. Onge / FEE President Trump finally came out with his tax plan. Overall it’s a solid plan, though it was pretty much what was expected, given the market response. The new rates themselves are pretty standard; Trump wants 3 brackets topping out at 35%, sweetened with a doubling of the standard deduction […]

U.S. biz taxes uncompetitive globally

U.S. biz taxes uncompetitive globally

From the Tax Foundation The United States currently has one of the least competitive business tax systems in the industrialized world. Of 43 countries surveyed, we have the second highest corporate income tax at 39.1 percent and the fifth highest tax burden on new investments at 34.8 percent. It is not surprising that both Democratic […]

Beneficiaries of the Export-Import Bank also love the Border Adjustment Tax

Beneficiaries of the Export-Import Bank also love the Border Adjustment Tax

By Michi Iljazi / Taxpayers Protection Alliance Comprehensive tax reform is one of the most important components to growing the economy. The tax code is outdated, too long, and harming small businesses and working families. Even though there is universal agreement about passing tax reform, and the president last week said to expect a “phenomenal” tax […]

Taxpayer-funded UN anti-tobacco convention closes out the press

Taxpayer-funded UN anti-tobacco convention closes out the press

By Kevin Mooney / Taxpayers Protection Alliance Calling all media with an interest in healthcare policy, international relations and government accountability: The taxpayer-funded World Health Organization is holding a meeting in New Delhi this week that could have significant public policy ramifications. But you’re not invited. Neither are members of the public who foot the bill for […]

TPA’s Tricks and Treats for 2016

TPA’s Tricks and Treats for 2016

By David Williams / TPA Halloween is almost here! Families across America will soon be ready to celebrate with candy, costumes, and fun! The Taxpayers Protection Alliance (TPA) is preparing for the “scary season” in a much different way by watching what government has done to spook taxpayers this past year. You guessed it, it’s […]

New Treasury rules could mean windfall for big banks

New Treasury rules could mean windfall for big banks

By David Williams / Taxpayers Protection Alliance With only a few weeks left until Congress once again goes on hiatus, there is quite a laundry list of items members must tackle before September 30th. However, there is one item in the pipeline that may seem like “inside baseball” to the average taxpayer but should become a […]