A Virginia Ruling of the Commissioner recently explained how the Virginia Department of Taxation would interpret and enforce a new nexus law passed this last year. Remote sellers that have inventory stored in a third party warehouse located in the State are deemed to be dealers in the State. This law appears to be intended to apply to remote sellers using Amazon fulfillment services or the like.
The Colorado Department of Revenue outlined the interest rate for overpayments, nonpayments, and underpayments for all 2014 state taxes. Rates will stay at 6%. If the underpayment or nonpayment is paid within 30 days of recieving notice from the state, or is voluntarily paid without notice, the interest rate will be reduced to 3%.
South Dakota’s quest service which could be used to file Sales and use tax returns, and contractors excise returns will not be available after July 23, 2013. Instead’ the South Dakota Department of revenue suggests using the EPATH service to electronically file said returns.