On 21 January 2010, Senate Bill 660, also known as the ”Amazon Tax” Bill, was proposed in the Virginia State Senate.  The proposed Bill states that a dealer with at least $10,000 in  cumulative gross receipts in sales during the preceding four quarterly periods will have nexus, and will therefore be required to register with the State for sales and use tax purposes.  To date, 27 January 2010, the Bill has been referred to the Senate Committee on Finance; check back here for updates, or track its progress at: http://leg1.state.va.us/cgi-bin/legp504.exe?ses=101&typ=bil&val=sb660.

Voters in Sherwood, Arkansas may be asked if they are willing to have a 1% increase in the sales tax for two years. 18 months of the increase would fund a new, larger library, and 6 months would be used to fund an animal shelter. The Central Arkansas Library System is currently taking phone opinion polls and a public forum was held in January 2010.

The Cody City Council plans to decide whether to include a 1 cent capital facilities tax on the August 2010 ballot. The Council plans to come to a consensus in February 2010, after gathering more public feedback. The sales tax increase would be used for the renovation and modernization of the existing West Park Hospital emergency department’s facilities.

During the City of Phoenix Council meetings in January, it appeared that at least 6 of the 9 Council members support, or are open to considering a food tax to aid with the 2010 budget shortfall. Council members plan to further discuss the food tax, as well as other revenue generating options, during 12 public hearings regarding the budget in February 2010. Council members indicated that additional financial data and citizen input is needed before the Council will vote on the matter.

On 7 January 2010, the Tempe City Council voted to include a sales tax increase proposal on the general ballot in May 2010. If passed, the proposal would increase the sales tax rate from 1.8% to 2.0%.

Senate Bill 2927, also known as the ”Amazon Tax” Bill has been proposed in the Mississippi State Senate.  If the proposed Bill passes, the use tax to remote sellers will be effective 1 July 2010.  To date, 27 January 2010, the Bill has been referred to the Senate Committee on Finance; check back here for updates, or track its progress at: http://billstatus.ls.state.ms.us/2010/pdf/history/SB/SB2927.xml.

Missouri Rep. Ed Emery has reintroduced a bill (HJR56) to eliminate the state’s complicated income and corporate taxes and move to a broader sales tax on goods and services of 5.11%.

The Sheboygan County Board will vote on a 0.5% sales tax increase, possibly as early as March, which would take effect in the fall of 2010. The sales tax revenue would be used to pay for existing debt and property tax relief.

Kentucky House Legislators are considering multiple options in a  tax reform proposal, with the most backing behind the options to decrease the state sales tax rate from 6% to 5%, and the elimination of the state’s corporate income tax.  House Speaker Greg Stumbo backs these options, stating that the loss in State revenue from these cuts would be made up by eliminating a broad array of tax exemptions and that these changes would ensure that all residents and businesses are paying their fair share of taxes.  The tax reform proposal could be considered in the current legislative session.

A Myrtle Beach sales tax bill has gained second approval in the House. The sales tax bill is on its way to a third vote, which would change the law to allow certain cities to impose a 1 percent sales tax on tourism. This would allow property-owning residents to get a tax break after the first year of the sales tax, as opposed to the second year, as the law currently allows.