Tax Headlines

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Hawaii ~ Sales and Use Tax: Merchandise Return, Loyalty Points Programs With In-State Affiliate Established Nexus for Out-of-State Internet Seller

The Hawaii Department of Taxation ruled that an out-of-state Internet seller of fragrances and other specialty items had nexus with Hawaii for purposes of the general excise tax and Honolulu county surcharge because the seller and its in-state affiliate, which had retail stores in Hawaii, including Honolulu County, mutually participated in merchandise return and loyalty points programs.

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IRS Updates Procedures for Requesting Background FileDocuments (Rev. Proc. 2012-31)

The IRS has issued guidance updating the procedures and revising the fee for processing requests for background file documents. This includes the costs of searching for the documents duplication, and making redactions relating to written determinations issued by the IRS. The IRS National Office issues written determinations to taxpayers and other IRS offices.

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