• By Clarusmin
• 05/04/2022
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According to the US Census Bureau, in 2021 the states collected taxes totaling $1.338 trillion.1 Most of this revenue was derived from two sources: income taxes (individual and...

• By Clarusmin
• 04/18/2022
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Overview Typically, a manufacturer is a business that purchases raw materials, processes those materials causing a physical or chemical change to them, ultimately selling the finished goods to...

• By Clarusmin
• 02/21/2022
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New Round of Delaware VDA Notices Sent   On February 18, 2022, Delaware’s Secretary of State (“Delaware” or “State”) sent a new round of letters to companies inviting...

• By Clarusmin
• 01/26/2022
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The Tennessee Department of Revenue has issued a letter ruling (Letter Ruling 21-10) explaining the tax treatment of services provided along with the sale of remotely accessed software....

• By Clarusmin
• 01/19/2022
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Tennessee has revised their rules regarding the certificates required to document exemptions in a drop shipment scenario. In a typical drop shipment scenario, a customer makes a purchase...

• By Clarusmin
• 01/14/2022
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When the United States Supreme Court decided South Dakota v. Wayfair (“Wayfair”) in June 2018 the majority of the justices overturned precedent that restricted a state’s ability to...

• By Clarusmin
• 12/23/2021
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Direct pay permits are a great tool to have in any eligible company’s tool belt. Direct pay permits allow the holder to self-assess, accrue, and remit use tax...

• By Clarusmin
• 12/14/2021
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Overview.   Texas law affords a sales tax exemption for equipment used in manufacturing. However, Comptroller has historically limited this exemption only to equipment used subsequent to the...

• By Clarusmin
• 11/12/2021
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In the post-Wayfair world, and with the pandemic creating financial hardships, many individuals and organizations will find themselves out of sales tax compliance. Though it may seem like...