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drop Shipments 

Navigating Sales Tax Complexities in Drop Shipments 

Drop shipments are increasingly common in ecommerce and modern supply chains. In a typical drop shipment transaction, a wholesaler sells a product to a retailer but instructs the supplier/distributor to ship the product directly to the end customer of the retailer.  Although the customer receives the product from the distributor, two separate transactions occur for sales tax purposes: Because multiple pa...
Ohio Commercial Activity Tax

Navigating the Changes in Ohio’s Commercial Activity Tax (CAT): A Brief Guide...

Ohio's Commercial Activity Tax is an annual privilege tax measured by gross receipts on business ...

Navigating the SALT Maze: State and Local Tax Developments from 2023

State and local tax laws are continuously evolving. To thrive in this complex tax environment, bu...

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...