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About us

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Avv. Flavia Betti Tonini, PhD, Of Counsel Flavia Betti Tonini is an experienced attorney with a solid background in corporate law, compliance, criminal law, and...

Posted on 13th January 2023 by lcmm@melchionnalaw.com

About us

Mission and Values

Mission Melchionna PLLC is an indipendent law firm. Melchionna PLLC’s mission is to provide outstanding legal services and tax advice. We focus on building a relationship with...

Posted on 5th November 2019 by lcmm@melchionnalaw.com

About us

Melchionna PLLC, a law firm with a focus on business, corporate, tax, and IP law.

About us Melchionna PLLC represents and assists North American and European business clients in achieving their goals with sound legal advice and innovative solutions to current...

Posted on 18th February 2019 by lcmm@melchionnalaw.com

International tax

Collecting Sales Tax For Long Distance Sales of Artwork is Mandatory

In South Dakota v. Wayfair et al., (585 U.S. ___, 2018) the Supreme Court of the United State has overturned a precedent previously established in Qill Corp. V. North Dakota...

Posted on 11th February 2019 by iulia@plus972group.com

International tax

Corporate Reorganization for Tax Purposes: The US Tax Court Has Reclassified the Payment of Consulting Fees as a Distribution of Dividends to Shareholders

In Pacific Management Group et al. v. Commissioner (T.C. Memo 2018-131), the Tax Court has established that a reorganization with the intent of postponing tax payments on a flow...

Posted on 11th February 2019 by iulia@plus972group.com

M&A and corporate law

The State of the American Economy– The M&A Market is Taking Off for Small to Medium Sized Businesses

The most recently published data from the Bureau of Economic Analysis (BEA) prove the strength of the American economy, with a GDP that shows a growth of 3.2% in the third...

Posted on 11th February 2019 by iulia@plus972group.com

M&A and corporate law

FIRRMA, Foreign Investment Risk Review Modernization Act: Investing in the USA Will Become More Difficult in Key Sectors

The National Defense Authorization Act, introduced for the 2019 fiscal year, has updated and broadened the powers of the Commission on Foreign Investments in the United States...

Posted on 11th February 2019 by iulia@plus972group.com

Food law

FDA – Drug Supply Chain Security

The FDA has recently finalized some regulations regarding the Drug Supply Chain Security Act (DSCSA). The goal is to help companies that operate in the pharmaceutical industry...

Posted on 11th February 2019 by iulia@plus972group.com

International tax

Tax Cuts and Jobs Act 2017

The Tax Cuts and Jobs Act (TCJA), aimed at reducing the US’s federal tax burdens, came into effect on January 1, 2018. The most important aspects of the TCJA concern the reduction...

Posted on 11th February 2019 by iulia@plus972group.com

M&A and corporate law

Arbitration Clauses in Labor Contracts: Renouncing Class Actions is Legitimate

On May 21, 2018 The Supreme Court of the United States established a relevant principle in terms of hourly compensation in labor contracts and alternative conflict resolution in...

Posted on 11th February 2019 by iulia@plus972group.com

Food law

The Food Safety Modernization Act, FSMA

The FSMA gives the Food and Drug Administration (“FDA”) authority to regulate food grown, harvested, or processed in the US or elsewhere. The FDA has the duty to better protect...

Posted on 12th January 2019 by iulia@plus972group.com

M&A and corporate law

Quadro Economico USA – il mercato delle M&A e’ in ripresa per le aziende medio piccole

I dati piu’ recenti pubblicati dal Bureau of Economic Analysis (BEA) registrano la solidità del quadro economico degli Stati Uniti, con un PIL che evidenzia, nel terzo trimestre...

Posted on 15th December 2018 by iulia@plus972group.com

Money laundering

FATF e Anti Money Laundering (AML) Regulations

Il Dodd-Frank Act e il JOBS Act (Jump Our Business Startups) richiedono alle societa’ target americane, come noto, una serie di disclosure finanziarie molto accurate. Sulla base...

Posted on 14th December 2018 by iulia@plus972group.com

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International tax

Collecting Sales Tax For Long Distance Sales of Artwork is Mandatory


iulia@plus972group.com
Collecting Sales Tax For Long Distance Sales...
Posted on 11th February 2019 by iulia@plus972group.com

In South Dakota v. Wayfair et al., (585 U.S. ___, 2018) the Supreme Court of the United State has overturned a precedent previously established in Qill Corp. V. North Dakota (1992) which exempted art merchants from adding and collecting sales tax to any sales executed outside of their home state (under the Dormant Commerce Clause).

As a result of South Dakota, art dealers that sell outside of their state of residence are required to collect and pay the sales tax from wherever the sale has taken place (even if the tax was incurred following shipment, for example).

The court established that the rules holding dealers fiscally responsible in the state in which their goods are delivered, i.e. the destination state, are legitimate. The new rules also apply to telephone and Internet sales.

Prior to this ruling, Quill imposed sales tax liability only if the art merchant was physically present in the state in which the goods were being delivered. This precedent is now being overruled as it removed any incentive to establish a physical presence for businesses looking avoid tax burdens. The court stated that these behaviors were at the detriment of state tax agencies, leading to a loss of revenue worth between 8 and 33 billion dollars per year.

For these reasons, the judges in Quill have ruled that the sale of tangible goods and their delivery to citizens of South Dakota must be subject to a sales tax if: a) the amount of the gross value of sales of goods delivered within the State exceeds 100 thousand dollars; and b) more than 200 transactions per year have occurred in that state.

The information provided here does not, and is not intended to, constitute legal advice but simply information for general purposes only and may not be the most up to date. Use of our website or any of its links or resources do not create an attorney-client relationship between the reader, user, or browser and the law firm. The views expressed at, or through, this site are those of the individual authors writing in their individual capacities only.

iulia@plus972group.com
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