Administration of Sales & Use Tax

Why Having a Trusted Sales Tax Advisor Is Vital to the Success of Modern-Day Business

State and local taxing authorities are aggressively ramping up their audit and enforcement activity seeking to catch businesses who are non-compliant with new and changing tax laws.

Michigan Guidance on Prepared Food

On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.

Colorado Won’t Require Local Licenses from Remote Sellers

Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.

New York Upholds Taxability of Gift Card Promotions

The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.

Sales Tax Registration Questionnaire

This Sales Tax Registration Questionnaire will provide you with an organized list of the information you need for registrations to make sure you cover your bases.

Top Five Mistakes People Make with Sales Tax

In this article, we share the top five mistakes made when dealing with sales tax and ways to avoid them. Keep reading to prevent you and your company from costly sales tax mishaps!

New York Guidance on Sales of Solar Energy Systems

The New York State Department of Revenue released a publication specifying the combined state and local sales and use tax rates for each county or locality, effective March 1, 2022.

Wisconsin Provides Updates on Use Tax Guidance

Wisconsin’s fact sheet about use tax has been updated to include details about the tax treatment of shipping wine.

4 Trending 2022 Sales Tax Issues

Professionals tasked with keeping their companies and clients sales tax compliant must be prepared to manage changes in the landscape in stride. With insight from four sales tax experts, we examine four 2022 sales tax trends you should know that could have big impacts on your operations.

Massachusetts Adds New Requirements to MassTaxConnect Returns

The Massachusetts Department of Revenue has added new lines on MassTaxConnect returns for taxpayers who collect and pay sales/use tax.

Service Providers: Are you Making This Big Sales Tax Mistake?

If you’re a service provider selling goods along with non-taxable services, you may be making one simple but big mistake that can create a sales tax burden for your business.

Minnesota Clarifies Sales Tax for Online Discounts and Alternative Forms of Payment

The Minnesota Department of Revenue provided updates to its fact sheet that covers Coupons, Discounts, Rewards, Rebates, and Other Forms of Payment.

Massachusetts Enacts Provision for Accelerated Sales Tax Remittance

Massachusetts Gov. Charlie Baker signed the Fiscal Year 2021 budget into law, which contains a provision for accelerated sales tax remittance.

Alaska Provides Guidance on Sales Tax for Remote Sales

The Alaska Remote Seller Sales Tax Commission provided information on what types of charges are in the “sales price” for a remote sale.

Don’t be spooked! Sales Tax on Halloween Items

Learn how sales tax applies to Halloween favorites like candy, costumes, and beloved jack-o-lanterns – with tips for consumers and retailers alike!

Arizona Provides Update on Transaction Privilege Tax

The Arizona Department of Revenue recommends that Arizona businesses renew their Transaction Privilege Tax before January 1, 2022 to avoid penalties.

Western State Sales Tax Updates

Explore some important sales tax updates coming out of Western states so you can get caught up and make any changes as necessary to keep your company compliant.

Marketplace Sellers Can Claim Sales Tax Credits Under Illinois Law

Certain marketplace facilitators can claim credits for retailers’ occupation tax paid on 2020 sales for which use tax was also remitted by a marketplace facilitator.

Alaska Introduces Bill That Would Create State Sales Tax, Adopt Streamlined Sales Tax

Alaska would adopt a new two percent state sales and use tax and enter the Streamlined Sales and Use Tax Agreement under a new bill introduced in the Alaska House of Representatives on August 30, 2021.

Illinois Removes Trade In Value from Selling Price Definition

As of 2022, the full value of trade-ins will be excluded from the definition of sales price.

Washington State Rules Against For-Profit College in Business and Occupation Tax Ruling

The Washington Department of Revenue Administrative Review and Hearings Division has ruled against a for-profit college\’s appeal of their Business and Occupation tax assessment on the basis that the college did not meet the state definition of an educational institution.

Michigan Appeals Court Upholds Ruling that Direct Mail Advertising Mailed to Customers in State Not Subject to Use Tax

The Michigan Court of Appeals handed down a ruling on July 8, 2021 affirming a lower court decision that use tax is not due by a retailer on advertising materials shipped to Michigan customers by an out of state direct mail company.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Arizona Retail Definition and Exemptions Standardized Across All Municipalities as of June 30, 2021

The provisions of House Bill 2757, signed by Arizona Governor Doug Ducey on May 31, 2019, that allowed municipalities to delay adopting sections of the state\’s standardized definition of taxable retail sales have expired.