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    1. Federal Remote Seller Legislation-Here we go Again!

      It was just a matter of time before the U.S. Congress would take up the initiative of giving states the ability to compel remote sellers, with the force of state law, to collect sales tax on all sales that originate in one state but are delivered to another state unless such sales are exempt from tax in the destination state. The current House Bill is H.R. 2193 and is named ‘Remote Transactions Parity Act of 2017.

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    2. 5 Key Decisions Startups Must Make About Sales Tax

      As I reflect on the type of sales tax consulting projects I’ve completed over the past 30 years, most of them fall into what I would call the “clean-up a mess” category. That is, I was hired to fix tax problems, resolve material tax liabilities, protest audit tax assessments, and to file refund claims for overpaid tax. In working with these companies, I’d eventually hear the statement, “if only someone had told us we needed to collect tax (or whatever), we would have done it”.

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    3. Georgia Tax Tribunal Opinion Highlights Need for Sales Tax Planning!

      On February 11, 2015 the Georgia Tax Tribunal issued one of the most interesting Georgia rulings during the past decade. In the case of Inglett & Stubbs  vs Commissioner of Revenue, the Tribunal held against the taxpayer on two separate issues. First, the Tribunal reaffirmed that contractors are consumers of the materials they purchase and are not generally retailers allowed to purchase items for resale.

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    4. Click Through Nexus Coming to Tennessee??

      Tennessee legislation (SB 603 and HB 644) would make some dramatic changes to the income and sales tax nexus definitions used for Tennessee tax purposes. Tennessee, like most states, is finding it more challenging to collect the revenue it needs to fund the state programs. Without a state personal income tax, Tennessee relies on a 9 to 10 percent sales tax and its corporate income tax to generate the needed revenue.

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    5. Please Don’t Repeat the Mistakes this Taxpayer Made!

      On December 15, 2014, the Alabama Tax Tribunal issued its decision in the case of Randy Henson vs State of Alabama. At first blush, there is really nothing earth shattering about the conclusion reached by Judge Thompson in his decision. Mr. Henson owned Friendship Automotive which was a car repair shop. The business did oil changes and other small repairs. The business performed taxable transactions and failed to collect and remit the tax.

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    6. Careless Sales Tax Advice by Accountant Costs Taxpayer $300,000

      The Minnesota Supreme Court just issued its opinion in LumiData, Inc. vs. Commissioner of Revenue (Sept 10, 2014). The case involves the appeal by LimiData to a ruling by the Minnesota Tax Court stating that the sale of the software sold by LimiData was fully taxable even though significant customization took place. Minnesota law very clearly states that separately stated software modification costs are not taxable.

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    7. Leave it to Congress to Makes Sales Tax More Complicated

      I’m reading with amazement the various testimony offered to Congress on March 12, 2014 concerning the initiative to allow states to require remote sellers to collect sales tax on all remote sales. I’m comforted by the recognition that the cost of compliance for any business is not insignificant and that there are serious integration issues associated with the “free” sales tax software offered by the states.

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    8. Federal Taxation of “Remote Sales” is broader than just Internet sales

      U.S. Senate Bill 743 (Marketplace Fairness Act of 2013) will impact many more businesses than you may think. The Bill allows states to demand that sales tax be collected on “remote sales” made by “remote sellers”.  The press is focusing on e-commerce companies such as Amazon and Overstock, but the Bill will also significantly impact [...]

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    1-11 of 11
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