Administration of Sales & Use Tax

New York Announces COVID-19 Tax Relief for Restaurants and Food Service Establishments

New York has issued a notice announcing sales and use tax relief for restaurants and food service establishments due to COVID-19.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

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.

California Offers COVID-19 Relief for Small Business Owners

California is providing immediate tax relief for small business owners due to the impact of COVID-19.

Coronavirus Tax Filing Relief & Resources

List of resources to help tax professionals navigate the impact of the coronavirus. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief.

Holiday Shopping Season is Here! Here’s What Retailers Need to Know

With the influx of holiday shoppers flooding stores, it’s important that retailers understand how to handle sales tax for the issues that arise at this time of year.

6 Data Points You Must Measure to Win at Sales and Use Tax Administration

In this blog post, we outline some of the key categories and pieces of data you’ll need to manage the sales tax administration process.

South Carolina Announces New Consolidated Sales Tax Return Filing Option

The South Carolina DOR has announced a new Consolidated Sales Tax Return filing option for businesses that have multiple locations.

Taxpayer Required to Provide Exemption Documentation Upon Audit in Virginia

A franchisee of restaurants with several Virginia locations failed to provide sufficient documentation to verify exempt sales under audit.

Kansas Provides Guidance on Taxation of Digital Currency

The Kansas Department of Revenue has issued guidance regarding the sales tax treatment of transactions related to digital currency.

Alabama Tax Licenses Must Be Renewed Annually

Effective November 1, 2020, taxpayers are required to renew their Alabama tax licenses on an annual basis.

West Virginia Provides Updated Guidance for Voluntary Disclosure Agreements

West Virginia has provided updated guidance regarding the state’s voluntary disclosure agreement process.

Arizona to Discontinue Mailing of Paper TPT Returns

Effective February 1, 2021, the Arizona DOR will discontinue mailing of paper Transaction Privilege Tax returns to taxpayers.

Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri

Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.

Arizona TPT Electronic Filing Threshold Lowers on January 1, 2021

Effective January 1, 2021, Arizona’s threshold for Transaction Privilege Tax (TPT) electronic filing and paying lowers to $500.

Top 3 Things New Business Owners Need to Know About Sales Tax

The start of a new business is an exciting time! You get to see your ideas take shape and go out into the world. It took a lot of investment, both your time and your dollars, to reach this point.…

Louisiana Increases Vendor’s Compensation Rate

Effective for sales tax periods beginning on or after August 1, 2020, Louisiana has increased the rate for the vendor’s compensation state sales tax deduction.

Massachusetts Provides Guidance Regarding Electronic Signatures

The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR’s acceptance of electronic signatures on administrative forms.

Arizona Approves Abatement of Penalties on TPT due to COVID-19

Arizona has issued notice that the impact of the COVID-19 pandemic constitutes a reasonable basis for business owners and operators\’ inability to timely file or pay TPT.

4 Keys to Successfully Preparing a Sales Tax Return

Discover four key items you need to know about in order to successfully prepare your sales tax returns.

California Disallows Taxpayer’s Claimed Credit for Overpayment Made in Previous Period

A taxpayer was properly disallowed self-help credits that it claimed on California tax returns for amounts overpaid in the previous quarter.

Sales Tax 101: Determining When Sales Tax Applies

This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.

COVID-19 Charges Subject to Tax in South Carolina

South Carolina has issued guidance stating that any COVID-19 surcharge or fee assessed on a taxable sale is subject to South Carolina sales and use tax.

New Mexico Extending Modifications to its Enforcement Efforts Due to COVID-19 Through August 31

New Mexico has announced that it will extend some modifications to its collection and enforcement efforts due to COVID-19 through August 31, 2020.