Tax Blog



Understanding Sales Tax For International Sellers

Unfortunately, many international businesses are under the assumption that since they do not have permanent establishment (PE) for federal income tax purposes, they do not have a responsibility to collect sales tax. That assumption could not be further from the truth. In general, states do not recognize United States Federal Income Tax tr...

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Wayfair And The Economic Nexus Impact On Art Deale

The Supreme Court recently released its decision on the landmark sales tax case, South Dakota v. Wayfair. The Court overturned the “physical presence” standard that previously governed the determination of when sales tax was due.  Wayfair held that the correct standard in determining the constitutionality of a state ...

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New York Sales Tax Audits How To Reduce Your Risk

Over the past few years, companies doing business in New York have noticed that the state has been much more aggressive and successful at finding companies with sales & use tax delinquencies. New York has been at the forefront of sales tax discussions dating back to 2008 when legislation was passed that started the “click-throug...

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Sales Tax Refunds Top 3 Reasons Why Companies Over

I spend most of my day discussing sales tax issues with companies large and small. Whether we are assisting a start-up with sales tax compliance requirements or helping a large company with a complicated sales & use tax audit, we are always amazed at how often companies do not put processes in place to ensure they do not overpay sales...

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What Is Next For Click Through Nexus Update!

If 2014 and 2015 were the years of click-through and affiliate nexus legislation, 2016 and 2017 will usher in a new era for remote seller reporting requirements and economic nexus challenges. During 2016 Louisiana was the only state to enact new legislation covering both click-through and affiliate nexus. This brings the total states that...

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Amazon Will Charge Nationwide Sales Tax As Of Apri

Amazon Will Collect Sales Tax Nationwide As of April 1 st, 2017, Amazon will be collecting sales tax on sales nationwide.  During the first quarter of 2017, Amazon started collecting sales tax in eleven new states (Iowa, Louisiana, Mississippi, Missouri, Nebraska, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, and Wyoming...

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Origin And Destination-based Sales Tax Requirement

Many companies are surprised to learn about the difference between origin-based sales tax rules and destination-based sales tax rules. There is a misunderstanding that sales tax is charged based solely on the destination of a product. Unfortunately, it’s not that simple. Currently, 12 states (CA, IL, MI, MS, NM, OH, PA, TN, TX, UT a...

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New York Sales Tax Audits, How To Reduce Your Risk

Over the past few years, companies doing business in New York have noticed that the state has been much more aggressive and successful at finding companies with sales & use tax delinquencies. New York has been at the forefront of sales tax discussions dating back to 2008 when legislation was passed that started the “click-t...

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Sales Tax Refunds, Top 3 Reasons Why Companies Ove

I spend most of my day discussing sales tax issues with companies large and small. Whether we are assisting a start-up with sales tax compliance requirements or helping a large company with a complicated sales & use tax audit, we are always amazed at how often companies do not put processes in place to ensure they do no...

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Click-through Nexus

Over the past 18 months, I have been asked to define the term nexus more so than at any other point in my 20-year career. There have been two main drivers for these questions. The first driver is the introduction of Amazon’s FBA (“Fulfillment by Amazon”) service, which creates nexus for businesses in states where Amazon ...

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