This week we look at the following items:
- States take various actions regarding forcing out of state sellers to collect tax
- Louisiana looks to adopt its law to fit within Justice Kennedy’s outline of acceptable protections for interstate commerce
- Alabama, though not a member of SSUTA, will begin requiring collection on October 1
- Wisconsin, an SSUTA member but without a de minimis limit, will also want collections on October 1
- New Jersey adopts a law that duplicates South Dakota and adds marketplace provisions
- IRS LB&I Division announces five new compliance campaigns
- IRS agent wonders if a preparer penalty could be assessed directly against an equity holder who did not otherwise violate Section 6694
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