Search results for: voluntary disclosure
New Voluntary Disclosure Opportunities for Remote Businesses in the Wake of Wayfair
The Florida Department of Revenue has had a voluntary disclosure program for years. The program allows for a three year look-back period for which the taxpayer would pay any taxes owed with no penalty. Florida even offers a modified version for taxpayers who collected tax and failed to remit it. However, in these cases a…
Read MoreI have nexus. What next?
Once business owners realize they have sales tax nexus, it is important to understand the registration options that come next. You may have done your research when you first heard about the recent Supreme Court case South Dakota vs. Wayfair that changed United States sales tax law forever. First, you may have looked into what…
Read MoreWhat is Affiliate Nexus?
Affiliate nexus is imposed when an out-of-state business has an “affiliate” located within the state. The theory behind affiliate nexus is that the relationship between the in-state business and out-of-state business is such that the out-of-state business has a sufficient presence within the state for it to be required to collect and remit sales tax.…
Read MoreWhat is Click-Through Nexus?
Click-Through Nexus, often associated with the Amazon sales tax case that challenged it, is still confusing taxpayers almost a decade after the landmark case. Unfortunately, the new landmark case of South Dakota v. Wayfair that came down from the Supreme Court of the United States in mid-2018 has overshadowed this under-discussed nexus standard while simultaneously…
Read MoreWhat is Economic Nexus?
Sales tax law changed forever in June 2018 when the Supreme Court of the United States issued a ruling in the South Dakota vs Wayfair case. Prior to the Wayfair case, the law of the land was that businesses collected and remitted sales tax in the states in which they were physically located. However, with…
Read MoreCalifornia Continues Fulfill FBA Sales Tax Assessments
Since 2017, California’s Department of Tax and Finance Administration (CDFTA), formerly the Board of Equalization, has been bombarding businesses that use Amazon’s FBA services for sales tax liabilities. Many Amazon sellers received an email in October 2018 reminding them that California has their company’s name, address, and EIN. Sellers that were already registered and collecting…
Read MoreCALIFORNIA ADOPTS WAYFAIR LEGISLATION
WE’LL HELP YOUR BUSINESS MAKE SENSE OF WAYFAIR TAX One size rarely fits all. Our team of sales tax attorneys can evaluate and execute the best solution for your business in the Wayfair world. SCHEDULE A FREE CONSULTATION CONTACT US TO DISCUSS YOUR CASE Invalid Email Invalid Number SUBMIT Message Sent! Message failed. Please try…
Read MoreGeorgia Issues Guidance on Quality Jobs Tax Credit and Jobs Tax Credit
The Georgia Department of Revenue issued a letter ruling providing guidance for the application of the state’s Quality Jobs Tax Credit and Jobs Tax Credit. The taxpayer was concerned with whether they are eligible for the Jobs Tax Credit, LDCT Jobs Tax Credit, and/or Quality Jobs Tax Credit as outlined in O.C.G.A §§48-7-40, 48-7-40.1, and…
Read MoreGeorgia Department of Revenue Rules on Exemption Documentation Requirements
The Georgia Department of Revenue issued a LR SUT 2017-16 addressing whether a Taxpayer is required to collect Georgia sales and use tax on certain repair transactions when they receive a resale certificate or an exemption certificate indirectly through a third-party. The Taxpayer is a producer of truck bodies that are built and installed on…
Read MoreHotel Room Fees Subject to Georgia Sales Tax
The Georgia Department of Revenue has issued a guidance addressing how Georgia sales tax is appropriately applied to charges for rooms, lodgings, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration. Any person (including owners…
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