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Overlooked Exemptions – Shipping, Freight, and Packaging

It is easy to ignore the sales tax consequences of shipping, freight, & packaging because such charges are often an afterthought. However, each state treats shipping, freight, and packaging differently. The result is that multistate businesses may be paying tax when they don’t need to, or alternatively may not be paying tax when they should.…

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Taxpayer Takes on Amazon in CA Sales Tax Case

Since 2017, California’s Department of Tax and Finance Administration (CDFTA), formerly the Board of Equalization, has been tormenting businesses that use Amazon’s FBA services for sales tax liabilities. Many FBA sellers received a notice the reminded them that  in California has their company’s name, address, and EIN.  Following that notice California has aggressively pursued FBA sellers for…

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Florida’s Corporate Income Tax Update & TAA 18C1-011

In the area of state corporate income tax, determining the location of the income is critical for companies and states alike.  In general, a company takes its total income and determines, or “apportions” it, to a particular state depending on the amount of activity in that state that resulted in the corresponding income.  Example:  Company…

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Certain Employers Not Subject To The Florida Civil Rights Act

This article addresses why certain employers are not subject to the Florida Civil Rights Act (“Act”).  Disgruntled employees are constantly seeking relief against employers for violations of the Act.  The Act makes it unlawful for any employer to discriminate or retaliate against an employee because of the employee’s race, color, religion, sex, national origin, age,…

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Florida Sales Tax Holiday May 31, 2019 – June 6, 2019

Florida’s 2019 Disaster Preparedness Sales Tax Holiday has begun. During this period, purchases of certain disaster preparedness items are exempt from Florida sales tax. But before you go out and purchase that expensive camping item or generator you’ve always wanted, make sure to look at the price limits on these items.  Selling for $10 or…

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California Implements Economic Nexus

In South Dakota v. Wayfair, the United States Supreme Court ruled physical presence is no longer required for a state to require a seller to collect sales tax. States can freely require a seller to collect sales tax if the seller sells a certain dollar amount of sales into the state or a minimum number…

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California Sales & Use Tax Guide for Aircraft

Aircraft are a complex piece of machinery. Aircraft tax issues create a tax minefield for the unwary. If you navigate carefully, you can come out potentially with no tax liability for the aircraft or a reduced tax liability. However, the slightest wrong move will leave the most careful owner with a sizeable tax debt to…

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How do you get a Sales Tax ID Number?

Now more than ever, businesses are finding that they need to obtain sales tax ID numbers in the states in which they are doing business. But how, exactly, do businesses go about getting a sales tax ID? Since the Supreme Court of the United States held in South Dakota vs. Wayfair that states could require businesses…

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How to Register your Online Business for Sales Tax

You need to register to pay sales tax with multiple states, but how do you get started? Like many online retailers, you may have discovered the sales tax laws you were familiar with were turned on their head in June 2018 when the landmark decision, South Dakota vs. Wayfair, came down from the Supreme Court…

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When to Register for a Sales Tax Permit

Businesses that know they need to register for sales and use tax may be dragging their feet in deciding when to go through with it. Between June 2018 and April 2019, many businesses have gone from being registered only in the states they are physically located in to needing to register in many states across…

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