Sales Tax

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Sales Tax
Ohio Commercial Activity Tax

Critical Developments: New Updates on Tax Exemptions for Durable Medical Equipment in South Carolina!

The South Carolina Supreme Court recently invalidated a sales tax statute under the Commerce Clause. The statute provided an exemption for durable medical equipment but limited this benefit to businesses with their principal place of business in South Carolina. The Court determined that this condition was discriminatory against interstate commerce, favoring in-state businesses over those […]

Navigating State & Local Sales Tax

State & Local Sales Tax is a consumption tax imposed by a taxing authority on the sale of goo...

RDF

Retail Delivery Fee: What You Need to Know

A retail delivery fee (RDF) is a charge that is added to the cost of goods when they are delivere...

pitfalls of sales tax software

Pitfalls of Sales Tax Software

Leyton offers expertise and a human touch, handling complex situations alongside streamlined Sale...

Use Tax Reporting Requirements for Non-Collectors

Important areas for multistate businesses is determining where the company has any State & Lo...

Franchise Tax. Sales & Use Tax Overpayments in the State of Texas

Texas Sales & Use Tax | Refund & Saving Opportunities

In this article we analyze the concept of Sales & Use Tax, its ever-changing nature, and pres...

SALT

Company Acquisitions and Their Impact on State & Local Tax Obligations

Buyers should incorporate a state and local tax (SALT) review as part of a due diligence process ...

Massachusetts nexus

Nexus Rules for the State of Massachusetts

Every business who conducts or plans to conduct business activities in Massachusetts should be aw...

Entity Types Affecting Sales Tax Collection Requirements

In the world of State and Local Tax, many factors play important roles in the determination of ta...

Nexus Rules for the State of Texas

Business owners should know that conducting a business outside of the boundaries of their company...

Missouri Final State to Create New Laws Under Wayfair

Missouri Becomes Final State to Create New Laws Under Wayfair

Missouri became the final state to create a law regulating economic nexus under the parameters e...

Navigating the SALT Complexities of the Construction Industry

The construction industry presents a unique set of challenges when it comes to state and local ta...

State & Local Tax (SALT)

Where Should Your Company be Filing State Taxes?

Knowing your nexus - Make sure that your company is appropriately filing the right types of state...