Computing sales and use tax can be messy.
The sales tax rate must be equal to the use tax rate. If they were different then that would violate part of the United States Constitution called the Dormant Commerce Clause. Because Congress has the ability to regulate commerce between states that states are not permitted to do so. If states could tax out-of-state businesses more heavily than an in-state business that would violate the commerce clause. This has clause has been brought up in a number of cases, including the more familiar Wayfair case. This video reviews how tax is imposed on final sales price and discusses is shipping and handling fees are taxable.
Matthew E. Foreman, J.D., LL.M.
Law Offices of Matthew E. Foreman, P.C.
- Managing attorney at Law Offices of Matthew E. Foreman, P.C.
- Practice is limited to taxation
- Conducts regular seminars and workshops on a variety of areas in taxation, specifically tax considerations for businesses entering the United States and sales and use taxes post-Wayfair
- Admitted to practice law in New York State and admitted to practice before the United States Tax Court; New York City Bar Association; member, State and Local Tax Committee; chair, Subcommittee on Standards of Review and Statutory Interpretation; member, Subcommittee on Continuing Legal Education; member, Emerging Companies and Venture Capital Committee; New York State Bar Association; member, Tax Section
- Rated as a New York Metro Rising Star by SuperLawyers in the field of taxation
- LL.M. degree in taxation, New York University School of Law; J.D. degree, The Pennsylvania State University, Dickinson School of Law; B.S. degree, University at Albany, State University of New York
- Can be contacted at 212-426-3841 or [email protected]
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