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State & Local Tax Blog

California “Click Through” Nexus

The California Affiliate Nexus statute will take effect on Saturday September 15, 2012. This statute was originally signed into law on July 1, 2011, however after a very short period it was postponed by AB 155 for just short of a year. The year is up, and internet retailers are scrambling to become compliant. The

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Construction Contractors Subject to Tax on TPP

Based on a CCH survey of state tax departments, 41 states and the District of Columbia impose sales tax on purchases of tangible personal property (TPP) that are incorporated into realty. Three states responded to the survey with additional explanation — California, Nebraska, and Texas. As we pointed out in this article, Are Use Tax Amnesties

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Are Use Tax Amnesties Useful?

State tax amnesties usually fall into two overall categories — general and specific. A general amnesty usually covers all or most of the taxes that an authority administers. These amnesties are usually widely anticipated and well received by a wide audience. A specific amnesty is one that is targeted to a particular tax or taxes.

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Top Ten Nexus Survival Tips

 Do not underestimate nexus – Not knowing about nexus can have a devastating effect on you and your company. If a state determines you have nexus there is generally not a statute of limitations on how far back they can audit you. In theory, the state can go back to the date you started to

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Updated chart: Sales Tax on Shipping Charges

Updated chart: Sales Tax on Shipping Charges Sales tax on shipping charges is a tricky issue for tax professionals because states’ treatment of the tax varies widely. In Illinois, this issue was the subject of a class action lawsuit against the retailer Walmart. As we pointed out in our recent article, when the Illinois Supreme

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First, Class Actions, and Now Whistleblowers Penalties for Sales Tax Errors May Skyrocket                                  

Isn’t Staying in Business, Keeping the Customer Happy while Earning at least a Modest Profit, Hard Enough Already? The Greatest Tragedy in Sales Tax   If a company even slightly overcharges sales tax to a customer, they run the risk, if there are many such customers, of a possible class action lawsuit. On the other

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Don’t Let Auditor Sleight-of-Hand Cost You An Arm & A Leg

1/3 of Sales Tax Audits Result in a Credit, But Does That Mean You Made Out Like A Bandit? Not necessarily. Before you go bragging about your last sales tax audit while running to the bank, your sales tax auditor may be breathing a sigh of relief while peeling out of your parking lot after

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Texas Tax Amnesty: Is Fresh Start the Best Start?

State tax amnesties are few and far between, so when Texas Comptroller Susan Combs announced an amnesty for the state of Texas on March, taxpayers had cause for celebration. Amnesties are usually beneficial for the state as well as for many taxpayers. In general, the states offer amnesties with the hope they will get a

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New chart: Sales Tax VDAs by State

Voluntary disclosure agreements are a useful way to mitigate past liabilities while becoming compliant for sales tax purposes. Nearly every state offers a VDA program for sales tax, and if you qualify and take advantage, it could save quite the headache. One of the challenges is that VDA programs vary widely by state, and keeping

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