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Why do we have these issues now
Why FBA sellers are low-hanging fruit for auditors
Foreign sellers having an income tax responsibility
Pennsylvania compliance program update
Materiality
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Floridas’s economic thresholds
Local taxation
Kansas’s economic thresholds
Missouri’s expected economic thresholds
Prospective registrations
Tough states when it comes to audits
Pennsylvania’s special voluntary compliance program
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Missing, incomplete, or otherwise invalid exemption certificates are generally the leading cause for large audit assessments in companies that are required to collect certificates. Has it always been this way?
When we start talking about recessions and the states needing to refill their coffers it sounds a lot like today. Do we see any parallels?
We know that certificates will be an issue for many companies, but why are certificates such a big issue in an audit?
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Why are Amazon sellers receiving this letter from Pennsylvania?
Is income tax a new issue?
Does this letter only apply to Amazon sellers?
Do we recommend that sellers take advantage of this program?
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Why sellers should focus on economic nexus as the year comes to an end
Should sellers only be concerned with economic nexus?
Why physical presence nexus is important and how it can be created for a company
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Michael J. Fleming explains why income tax will be the next big battle for eCommerce sellers: Public Law 86-272
Are FBA and eCommerce sellers protected by Public Law 86-272?
How Public Law 86-272 is under threat
What businesses need to know about income tax compliance
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Do exemption certificates expire?
Can I write into my agreements or invoices that the customer is responsible for paying sales use tax?
If the vendor does not charge sales tax, does the purchaser need to pay use tax?
If the purchaser is required to pay use tax, can I tell my customers to pay the use tax?
Do I need to register when I am over one transaction threshold but not the other?
What should I do if my customer keeps short paying the tax on the invoice?
I have heard that sales to a business are not taxable. Is this true?
Do I have to accept a certificate, whether it be a resale or exempt entity certificate?
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What exactly is a marketplace?
Michael J. Fleming shares examples of marketplaces and non-marketplaces
The importance of knowing what a marketplace is and whether or not you are selling on one
The connection between marketplaces and economic nexus
Michael discusses the various caveats to selling on marketplaces and deregistering for sales tax
Michael's advice to businesses selling on their own websites
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Are there states with no sales tax?
Do I need to register with the Secretary of State when registering for sales tax?
Do I need a registered agent when registering for sales tax?
Why would I be registered for retailer use tax, seller use tax, or vendor use tax instead of sales tax?
Does registration for sales tax create income tax nexus?
Is freight taxable?
Are foreign sellers subject to U.S. sales tax collection?
Do I need a U.S. entity, a U.S. bank account, or an ITIN number to do business or pay sales tax in the United States?
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Do I need to register for sales tax?
What is nexus?
What is the worst type of nexus?
Do states care whether sales are taxable or exempt when analyzing economic nexus thresholds?
How do I register for a resale certificate?
Do I need to register if I have economic nexus but no taxable sales?
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Michael J. Fleming explains why income tax will be the next problem for large Amazon sellers
Why is California currently pursuing sellers?
Michael discusses the letters being sent out by California’s Franchise Tax Board
What options do sellers have in regards to the franchise tax letters?
Michael's recommendations to Amazon FBA sellers
What complying with the California franchise tax involves
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Michael J. Fleming shares what firms looking to carry out their own sales tax research should not do
Michael's advice on making phone calls to states to ask about taxability
Why you shouldn’t assume that the competition is doing it right
Michael explains why the Frequently Asked Questions (FAQ) page is not always authoritative
Should you trust your accountants when it comes to sales tax advice?
The tools companies and sellers can use to carry out their research
Michael's final thoughts on the taxation of services
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Michael J. Fleming explains what could happen if a company hasn't been paying sales tax
How states can trace and find companies who have never paid their taxes
Michael shares a case story of a Missouri client who failed to pay taxes for his virtual business
How discovery units follow up on audit leads
What states can do after finding a non-taxpayer—and how you can avoid major consequences
Do states have the power to enforce assessments across state lines?
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Do gifts and donations to charities create tax consequences for the giving companies?
The factors that determine whether or not gifts and donations are taxable
Michael J. Fleming shares how specific states approach use tax exemptions
Why businesses should take note of the language used by different states when it comes to sales tax rules
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Michael J. Fleming shares the difference between retailers’ use tax and retailers’ occupation tax in Illinois
Where did the problems with the collection of retailers’ tax in Illinois first begin?
How Illinois has resolved the sales tax problems for Amazon sellers
What remote sellers outside of Illinois need to know about collecting sales tax
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Is software taxable and if so, what does it depend on?
Why the medium of a software plays a big part in determining taxability
Michael J. Fleming talks about custom versus canned software
How the source of a sale affects the taxability of a software
Where to learn more about Sales Tax and More
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Sona Akmakjian's thoughts on the impacts of the Wayfair case on retailers and businesses
Sona talks about the results of the Avalara survey about the attitudes and effects of the Wayfair case
Why people should stop waiting for Congress to step in on the case
How COVID-19 has impacted automation and the eCommerce industry
Are more accountants and CPAs getting involved in state and local taxes (SALT) in light of the Wayfair case?
How to get in touch with Sona Akmakjian
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Michael J. Fleming explains where the pillars of sales tax success come from
The seven pillars of a successful sales tax strategy and why they are important
Sales Tax and More's upcoming webinars on each of the seven pillars
Where to learn more about Sales Tax and More
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Michael J. Fleming’s thoughts on the results of the recent Avalara survey about sales tax compliance
The importance of being proactive and vigilant about changes in the world of sales tax
Michael shares the three greatest areas of exposure when it comes to non-compliance
How CPAs, bookkeepers, and other accountants can help their clients comply with recent changes in sales tax
Where to learn more about Sales Tax and More