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Economic Nexus in Wisconsin – Any Activity at All?

In many states, there is an income tax filing requirement if you perform services and your customer receives the benefit of your services in a foreign state. You do not have to have a physical location in that state, nor do you or one of your employees have to step foot in that state. This […]

New Economic Nexus Laws for Sales Tax

When you have sufficient activity in a state that requires a business to register and file business taxes or to collect sales tax, you are said to have nexus in that state.

There was a time not long ago that, if a business was only located in New York State, we did not pay much […]

How NOT to Handle a NYS Sales Tax Audit

As you scan the recent New York State Administrative Law Judge (ALJ) court determinations, it seems that there will always be cases involving sales tax audits of cash businesses. These include delis, salad bars or restaurants, and a common theme is that the business does not have complete records. A commonly omitted item is cash […]

What is Click-Through Nexus for Sales Tax?

Also known as “The Amazon Law” (after internet trendsetter, click-through nexus laws clarify that the solicitation of business by placing a link on someone’s website in another state that connects a potential customer to your website may create a sales tax filing obligation for you in that “foreign” state. In order to eliminate forcing […]

Colorado Wins Round Two on Use Tax Reporting Requirements for Remote Sellers

This article originally appeared in the April 2016 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.

In 2010, Colorado enacted a law that imposes use tax reporting obligations on many remote sellers with no nexus to the state. This law does not require them to collectsales or […]

Tax Audit Success

Residency Audit: Client Saved $2 million

This office has just completed a New York State Residency audit which was referred to us by another CPA. The issue was statutory residency. Statutory residency is where you have a primary residence (domicile) outside of New York, but also have a residence in New York, and spend […]

Changing Nexus Rules: What you need to know

How can states increase revenue without raising taxes? The answer is to create new taxpayers. Many states have created new taxpayers by expanding the reach of their nexus laws. This means making laws that require companies physically located in other states to either pay their state’s taxes or collect their state’s sales tax. This is […]

New York Sales Tax Audits: Are Test Period Agreements Binding?

This article originally appeared in the January 2016 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.

There are many different types of sales tax audits. Audits of cash businesses, which are often closely-held or family-owned businesses that lack internal controls, are very common. In these audits, records […]

Miscellaneous Updates to New York Sales Tax Law: New for 2015

Solar Energy

Currently, the purchase of solar equipment is exempt from sales tax. The laws of 2015 also exempt solar-generated electricity from state sales tax, with an option for localities. These changes take effect on December 1, 2015.

Sales Tax Cap on Boats

The laws of 2015 exempt the portion of the purchase or lease […]

The Supreme Court Decided on Colorado Sales Tax—Or Did It?

“This article originally appeared in the July 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

In 2010, Colorado came up with a unique way to collect use tax on sales from remote sellers outside that state: because states cannot require out-of-state retailers to collect sales tax […]