Tax Blog



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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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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Use Tax Made Simple

When a company makes a taxable purchase from a vendor that is not required to charge sales tax in their state the company is required to accrue and remit use tax to the state. Even if the company is not required to collect sales tax from their customers, they are required to accrue and remit use tax on purchases. Unfortunately, most compa...

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