05/08/2022
Colorado Sales Tax Legislative Update
The State of Colorado has been busy this legislative session with respect to its tax structure. Of particular note, and the subject of this article, are two of...
Read More
05/04/2022
Income Tax vs Consumption Tax
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...
Read More
04/18/2022
Non-Traditional Manufacturer Eligible For Texas Sales Tax Manufacturing Exemption
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...
Read More
02/21/2022
RSVP to Avoid Unclaimed Property Audit & Financial Risk
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...
Read More
01/26/2022
Tennessee Says Separately Stated Services Taxable as Essential Element of Sale
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....
Read More
01/19/2022
A Win for Drop Shipments (and Retailers) in Tennessee
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...
Read More
01/14/2022
Challenge to Louisiana Remote Seller Tax Collection Requirements
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...
Read More
12/23/2021
What is a Direct Pay Permit and Can it Help Me?
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...
Read More
12/14/2021
A Judicial Sales Tax Victory In Texas! (But Beware The Butterfly Effect)
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...
Read More
11/12/2021
Consider Sales Tax Amnesty
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...
Read More