Search results for: voluntary disclosure
Georgia Issues Sales Tax Guidance on Hotel Motel Fee
The Georgia Department of Revenue issued a letter ruling, providing guidance for the application of the State Hotel-Motel Fee (“Fee”). A taxpayer was concerned with whether they were required to collect the Fee based on the local jurisdiction mandating that they were required to collect and remit an excise tax on any rooms furnished to…
Read MoreGeorgia Department of Revenue Guidance on Taxability of Accommodation Charges
The Georgia Department of Revenue issued a policy bulletin clarifying the correct application of sales and use tax to charges for any room, lodging or accommodation in the state. The bulletin specifically addresses how to appropriately apply tax to charges for rooms, lodging, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins,…
Read MoreGeorgia Provides Guidance on Sales Tax Obligations for Certain Remote Sellers
The Georgia Department of Revenue issued a guidance on remote sellers’ impending sales tax obligations beginning January 1, 2019. Similar to several states, following the Supreme Court’s Wayfair ruling, Georgia has enacted economic nexus provisions applicable to certain remote sellers. Effective January 1, 2019, certain remote sellers must either remit Georgia sales tax on their…
Read MoreNew Georgia Nexus Legislation Expands “Dealer” Definition and Imposes a Use Tax Notice Requirement
Georgia has enacted legislation that will expand the sales and use tax definition of “dealer” and also impose a new use tax notice requirement. The legislation will go into effect January 1, 2019, and will be applied on a prospective basis on sales made on or after that date. The term “dealer” will be expanded…
Read MoreGeorgia Guidance Issued on Custom Storage Products that are Designed and Installed
Georgia has issued a guidance addressing whether a Taxpayer is selling tangible personal property or performing under a real property contract. In addition, the guidance also addresses whether the Taxpayer must collect sales tax on sales for resale. The Taxpayer at issue in the guidance sells custom storage products for both new and preexisting homes.…
Read MoreMaryland Jumps On Wayfair Bandwagon and Announces Policy
In response to the Supreme Court’s decision in Wayfair Case, Maryland issued guidance to taxpayers on July 17, 2018. The Wayfair case struck down 50 years of Supreme Court precedent by holding that physical presence was no longer required to require companies to charge, collect, and remit sales tax in a state. For businesses, this…
Read MoreAudit Defense
PRACTICE AREAS MULTI-STATE TAX Audit Defense Is a state, or are multiple states, auditing your business? Sometimes, answering even this first question is difficult based upon your initial correspondence from the state. Unfortunately, however ambiguous their notice may be, it likely triggers a strict timeline for both taxpayers and the state to conduct an audit.…
Read MoreMulti-State Tax
PRACTICE AREAS MULTI-STATE TAX When your business operates within multiple states, you’re going to have to deal with a variety of state and local taxes for each one. Specifically, most states have their own sales and use tax, income tax, and other tax rules that drastically vary from state to state. Are you prepared to…
Read MoreUnfiled Tax Returns
PRACTICE AREAS FEDERAL TAX Unfiled Tax Returns for Several Years Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Sed ullamcorper morbi tincidunt ornare massa eget. Ornare arcu odio ut sem nulla pharetra. Pellentesque elit eget gravida cum sociis natoque. Nunc scelerisque viverra mauris in…
Read MoreFlorida State & Local Tax
PRACTICE AREAS FLORIDA STATE & LOCAL TAX Staying in compliance with state laws without overpaying is a meticulous job. There are plenty of details that can go overlooked unless you have the right people looking out for every miniscule item. States are looking for any excuse to take more money, don’t just hand it to…
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