SALT

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SALT

Who Can Apply for a Sales Tax Exemption? 

Sales tax exemption certificates are a common compliance tool businesses use to avoid paying sales tax on qualifying purchases. While exemption certificates are commonly used, eligibility depends on state-specific rules, the type of exemption, and whether the purchaser is properly registered.  General Rule  In most states, businesses are generally required to be registered for sales tax before issuing an exemption […]
Ethical and responsible purchasing charter

Sales and Use Tax Audits

Find where sales and use tax audits happen, why they happen, how much they could be and the solut...

Evaluating SALT Impact: Five Years of Wayfair Ruling

The Wayfair ruling has led to changes in the way that businesses comply with state and local sale...

SaaS Sales Tax Refunds: A Focus on Industries and Jurisdictions

As companies increasingly transition to cloud-based solutions, understanding the complexities of ...

Maximizing Savings: Your Guide to Sales Tax Refund Claims

Sales tax refund claims are a crucial avenue to correct errors, recoup overpaid taxes, and ensure...

LLC

LLC Members Beware: You Could be Personally Liable for Sales Tax

In December 2022, a significant legal development unfolded. A New York Administrative Law Judge (...

Unlocking Delaware’s Franchise Tax

Did you know it has a franchise tax that is imposed on businesses incorporated in Delaware and ac...

Navigating State & Local Sales Tax

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

exemption certificates

Exemption Certificates – Is Your Business Properly Handling Them?

Is your business properly handling exemption certificates? A recent decision by the Rhode Island ...

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...

Voluntary Disclosure Agreements

A VDA is a contract between a business and state where a business comes forward voluntarily to di...

Use Tax Reporting Requirements for Non-Collectors

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