SALT

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SALT
physical presence

Why Overlooking Physical Presence Creates Sales Tax Exposure and Financial Risks

The practical impact of the landmark decision in South Dakota v. Wayfair, Inc. et al.,138 S. Ct. 2080 (2018) was that all states had implemented economic nexus standards for sales tax, along with marketplace facilitator rules by 2021. However, the expansion of economic nexus rules has led many businesses to overlook traditional bases of establishing […]

Hidden Dues: The Tax Puzzle of Drop Shipping

Drop shipping offers various advantages in the e-commerce world, but it comes with a hidden sales...

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...