Advocacy

While just a few years ago media reports usually emphasized the uniqueness of online – and very often sales-tax-free – shopping, this year’s articles have a decidedly different tenor: A much greater percentage are pointing out the incongruities and inequities inherent in the failure to collect mandated sales tax.

The Obama administration has released new information to help small business owners take advantage of tax credits that reduce the cost of providing health coverage to employees. The update provides forms, instructions, and documents for claiming a tax credit this year.

Leaders from trade associations and other organizations representing independent businesses will come together on Tuesday, January 18, 2011, in Washington, D.C., for the Advocates for Independent Retail (AIR) Summit, organized by the American Booksellers Association.

On November 16, Sen. Max Baucus (D-MT), chair of the Senate Finance Committee, introduced the Small Business Paperwork Relief Act (S. 3946), which would repeal the Affordable Care Act’s expanded Form 1099 reporting requirement, set to take effect January 1, 2012.

On November 4, three Texas-based independent booksellers met with the antitrust division of the state Attorney General’s office, in Austin, Texas, to discuss the digital content agency model and the dangers posed by below-cost pricing.

The New York State Department of Taxation is hailing an appeals court’s recent decision that the state’s affiliate nexus law is, in fact, constitutional as a “major victory.”

Last week, President Obama said that he would be willing to consider repealing a provision in the health care bill that requires businesses to file tax forms for any transaction over $600 with a single vendor.

The New York State appellate court has dismissed Amazon.com and Overstock’s claims substantively challenging the constitutionality of New York State’s sales tax fairness law. The decision represents a significant victory for proponents of sales tax equity.

Following a recent federal court decision and steps taken by the Texas Department of Revenue to collect sales tax that it contends is due from Amazon.com, a number of editorials have been published decrying Amazon’s refusal to collect sales tax.

The U.S. District Court for the Western District of Washington ruled this week that Amazon.com would not have to comply with the North Carolina Department of Revenue’s request for data revealing the identities of North Carolina customers and “detailed records of their purchases, including the expressive content.”

In mid-October, three booksellers and a representative from ABA met in Concord, New Hampshire, with the legislative director for Congressman Paul Hodes (D-NH) to express their support for the federal solution to online sales tax fairness, the Main Street Fairness Act.

The State of Texas has issued an assessment charging that Amazon.com owes the state some $269 million in uncollected sales tax, including interest and penalties, for the period from December 2005 to December 2009. Amazon.com reported the assessment in its September 30 quarterly filing with the SEC.

The American Independent Business Alliance Campaigns to Become “Unchained” on November 20; The Business Alliance for Local Living Economies Urges a Week of Buying Local from November 26 - December 5.

Booksellers should note that under the provisions of the Affordable Care Act qualifying small businesses can receive a tax credit designed to make the cost of covering employee heath care more affordable.

As California lawmakers and Governor Schwarzenegger haggled over a final state budget, one apparent casualty of the negotiation process was sales tax fairness. Despite the need to close a $19.1 billion budget gap, state Republicans insisted that the sales tax provision be removed, arguing that they would only agree on a "no-new-taxes budget."