Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.
In a ruling filed on January 23, 2024, the Court of Appeals of the State of Washington denied an appeal of an audit assessment made by the Department of Revenue on sales made by two Amazon sellers between 2011 and 2018.
The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.
An audit assessment issued to an Alabama taxpayer was largely upheld upon challenge, with several adjustments being made upon review by the Alabama Tax Tribunal.
The Alabama Tax Tribunal ruled against a taxpayer\’s audit appeal and affirmed both the Department of Revenue\’s assessment of additional tax due and the fraud penalty that was assessed on the basis of the taxpayer\’s underreporting of sales and inconsistent records.
The Alabama Tax Tribunal affirmed that a convenience store operator (taxpayer) was properly assessed sales and use tax and fraud penalties under audit.
Administrative Law Judge Brittany O Finkbeiner recommended the Florida Department of Revenue should finalize a $208,287 assessment against a Tallahassee party equipment business in Fun City Inc v. Department of Revenue.
The Arkansas Department of Finance and Administration Office of Hearings and Appeals (OHA) determined that the Department of Finance and Administration properly assessed tax on the sale of Tangible Personal Property by an Arkansas taxpayer.
On June 18, 2022, the Louisiana governor signed three acts into law that aim at giving the Louisiana Sales and Use Tax Commission for Remote Sellers more authority and centralizing sales tax in the state.
A taxpayer’s Alabama sales and use tax appeal was denied since a final assessment had not been entered against the taxpayer.
A taxpayer’s protest against an assessment of California sales and use tax was denied since the taxpayer could not establish that it was entitled to relief based on written advice provided in a prior audit.
North Dakota issued an opinion stating that the record retention requirement imposed on a retailer doesn’t limit the Tax Commissioner’s authority to obtain the records necessary to audit a taxpayer.
The New Jersey Division of Taxation released a manual of audit procedures providing general audit guidance for the Division’s Audit Branches and taxpayers . It will be updated periodically to reflect changes.
Rhode Island introduced a self-audit program for consumer’s use tax. More…
Michigan has enacted legislation that provides additional time periods for extending the four-year statute of limitations during which the Department of Treasury can assess Michigan corporate income tax, personal income tax, sales and use tax, and miscellaneous tax deficiencies, interest,…
The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB) for purposes of all taxes administered by the DOR.
New requirements have been added regarding contracts entered into with private agencies or auditing firms for the auditing of sales and use tax in Louisiana. Among the new requirements are the following: Upon the completion of an examination or audit…
A revised Statement of Audit Procedure (“SAP”)has been issued by the New York City Department of Finance, discussing the Unified Program associated with the Voluntary Disclosure and Compliance Program (“VDCP”). The unified program allows taxpayers that are delinquent for both…
The observation test audit method was upheld against a restaurant taxpayer, who failed to provide any books or records for the audit. When the taxpayer did not provide sufficient records, the auditor notified the taxpayer that an observation test would…
A New York corporation petitioned the state over the methods used in the audit of their business. The Division of Taxation requested a number of documents for an audit and the corporation did not produce all of the documents requested,…
In a recent Wyoming appeals case it was upheld that the Department of Audit’s use of estimates to determine tax owed was legal in some instances. Wyoming law states that if a taxpayer’s records are insufficient, an auditor can use…
For assessments issued on or after November 19, 2003, an auditor may grant a credit for overpayments. If the taxpayer believes that tax has been overpaid during the period under audit and the auditor will not grant a credit, the…
Connecticut\’s Department of Revenue Services has released a bulletin (IP 2004(11)) describing the department\’s managed audit agreement, managed compliance agreement, and direct payment permit programs.
It is scheduled to be operative January 1, 2004. At the discretion of the State Board of Equalization (SBE), and consistent with the efficient use of audit resources, taxpayers who meet the following criteria could be considered candidates for a…
There are distinct uncertainties regarding the future of the Illinois Certified Audit Program (CAP).