On 18 March 2010, the Idaho House Revenue and Taxation Committee voted 9-9 against sending representatives to participate in discussions for the Streamlined Sales Tax Project.  After being presented with the many changes to the current state sales and use tax laws that would be required to belong to the Streamlined Sales and Use Tax Agreement, the committee voted in a tie, which kills any bill.  The changes would have included levying an “Amazon” tax, reimbursing retailers who collect sales tax, and about 36 other changes to Idaho’s current sales tax laws.

On 16 January 2010, the “Amazon Bill” was a read a third time, and passed with a 70% vote in the Virginia State Senate.  The bill would apply the state and local sales tax to online purchases from state-based businesses that affiliate with multinational online companies.  The bill will now go to the State House of Representatives, where it is expected to have stronger opposition.

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.

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.

North Carolina’s Governor has signed budget bill (SB 202) into law containing several tax law changes, including a 1% increase to the state sales and use tax rate effective 1 September 2009 to 1 October 2009, and an additional increase of 0.25% effective 1 October 2009 for a total rate of 5.75%.  Also included is the “Amazon Law,” requiring the collection of sales tax on sales to in-state purchases depending on the affiliates nexus connection, as well as expanding the tax base on digital property.

Governor of Hawaii, Linda Lingle, has vetoed a bill that would force Hawaii’s online retailers to collect the state’s sales tax for advertising on websites. As a result, web based companies such as Amazon are reinstating their associate programs with internet partners in the state.

Hawaii passed SB 1405 on 7 May 2009 (similar to the “Amazon Law” passed by New York) which allows them to collect state sales tax from purchases made online if a company does at least $10,000 in sales and is referred by in-state affiliates.

Hawaii state lawmakers are the latest to consider a 4% tax on purchases made through online retailers such as Amazon.com to help close the state budget deficit.  Other states such as New York and California have been at the forefront of this new taxing idea, attempting to recoup on revenue they feel the state is losing from online shoppers. (SB 1678 and HB 1405).

The Minnesota legislature has introduced HF 401 and SF 282 to clarify nexus requirements similar to what New York’s “Amazon” statute has done.  It would define “solicitor” and require out-of-state retailers who have another party soliciting business for them, either for a commission or other consideration, to begin collecting Minnesota taxes for sales and purchases made after 30 June 2009.