Sales Tax & More

The basics of determining physical presence when it comes to sales tax. Does physical presence matter for sales tax? What should someone do once they've determined they have physical presence for sales tax?

What implications do states eliminating their sales tax transaction thresholds have for sellers? What is a retail delivery fee? And do people need to be worrying about it? What is the difference between an amnesty and a VDA?

When does someone need to register to collect sales tax? What is nexus? What's the difference between sales and use tax?

Why do we call sales tax collection without remittance the cardinal sin of sales tax? Are people doing this on purpose? How do people find themselves in this situation? What should someone do if they find themselves in this situation?

The dangers of working with a software company to perform services. What is a deregistration? Why would someone want to deregister if they're not switching an entity? Is deregistration an easy process? Are there circumstances where you would not want to deregister? 3 Things STM does when doing a deregistration process.

Why are certificate issues the leading cause of large assessments for companies required to collect them? What is the importance of exemption certificate management documentation in an audit? What is one of the biggest mistakes companies make when it comes to ECM?

Why are companies registering their clients in too many states? Is it a problem of too many or not enough when it comes to state registrations? What are the issues with either of those problems?

Nightmare #1: State of Iowa & Software Companies How to prevent issues with getting deregistered Nightmare #2: Canada & Registering for the goods and services tax (GST) Making sure you're registered in all five Canadian provinces

What is the triage program? What are we referring to that needs a triage? What are some of the issues out there? What the triage program entails. Who's a good candidate for the program?

What is a Canadian business number? The process of registering in the five different Canadian Provinces. Registering in Canada with an online account. Is the language barrier affective when working in Quebec?

Is physical presence required for nexus? If you have nexus for sales tax, do you have nexus for income tax? What should you do if you meet an economic nexus threshold but have exempt sales? Do employees working remotely create nexus for the company?

Information about the Massachusetts Amnesty Program Why Mike likes this Massachusetts amnesty  And what is different about this amnesty that makes Mike like it better than a VDA

Horror Story #1: Small Sellers Program & Being Registered in a State not Required to be Registered In. Horror Story #2: Miscommunication from Sales Tax Provider Horror Story #3: Problems with the Streamlined Sales Tax Program

Why would you be audited? The audit process? How do you proactively prepare?

What is a marketing trap How is this relevant in the sales tax world ?  How do you avoid a marketing trap?  

When do I need to register to collect sales tax? Do states care whether sales are taxable or exempt when analyzing economic nexus thresholds?  Do they look at total sales or just taxable sales? Do exemption certificates expire? How often should I request updated ECM certificates?  

The critical issues affecting the sales tax world. The pitfall of software companies and their autopilot programs. How business are responding to these arising issues and what the software companies are telling their customers. What to do if you find yourself negatively impacted by these autopilot programs.

What is a notice and why would I get one?   Why is it important to manage notices   What is notice management and who should handle it?    Anything else you want to add?  

In this episode we answer the questions...   Many platforms, software companies, and even some accounting firms are offering automated nexus reviews. Are these good deals?  How can someone avoid this or what would an alternative to this route be? If someone has gone this route and is registered in too many states, what should they do next?  

Today we will talk about: Cautionary tales What should these business's do going forward Bonus Content: How much power do states have?  

As a buyer… what sales tax liability issues should someone be on the lookout for when it comes to mergers and acquisitions? Have we seen anyone walk into trouble because they didn't know what to look out for? How does a buyer do their due diligence in the sales tax arena for a merger or acquisition?  

Do states tax digital products?  What about downloaded pictures, videos, and books? Why do people get this wrong? What is the common misconception here?  Technology is advancing rapidly is any of this set in stone?  

In this episode of the Sales Tax and More podcast we discuss... What would be the first piece of advice you would give to a business that is about to merge or be acquired from a sales tax perspective? What should a business do or disclose if they know or discover they have issues? What consequences and liability issues could the seller of business run into if they do not take care of exposure? Any additional information that a seller may want to know?  

In this episode we talk about...    what do local jurisdictional rates consist of? Are local jurisdictions a problem in every state? what are some of the worst states?  

In this episode of the Sales Tax and More podcast, we answer the following questions...    Who are we talking about when we say International sellers? What are common issues we see for international sellers? What would a good strategy be for International sellers trying to get compliant? How can we help them and where can they look for additional resources  

What is a “distraint notice” What are some things to look out for when determining if something is a scam? A review of the general process when dealing with any notice to determine if it's a scam.  

In this episode, we answer a few questions from our listeners including...   Should you register if you hit the threshold one year but don't anticipate any more activity in that state and all the sales are tax-exempt per the state's laws? Does it make sense to do this and then deregister? Do I need a registered agent when registering for sales tax? I've determined economic nexus in each state but need time to research taxability… What do I do?

In this podcast episode we discuss... What to do when you find yourself suddenly buried in sales Common pitfalls How should a business approach sales tax strategy Where you can find helpful resources

In this episode of the Sales Tax and More Podcast Mike Fleming answers some questions we have received that we believe will be helpful for our listeners!   What are the most aggressive states conducting audits? Are the states still enforcing notice and reporting? Is click through nexus still in effect?

What is ECM Validation Why is it important What are some things you should be checking What are the potential consequences of not paying attention to ECM Validation?  

We will discuss...What is the first thing someone should consider when interviewing a potential sales tax returns provider? Can the provider file all the returns you want to file? Who is your point of contact?  What is their resouloution process?

The leading cause of large audit assessments can be due to missing, incomplete, or invalid Exemption certificates.  We talk about... History Audits Good faith acceptance Improper use of a certificate Validation & more!

In this episode, we talk about why companies leave their sales tax partner with a broken heart. Empty promises from salespeople. Why registering in too many states can be harmful, and how tax collected/ not remitted happens!  

In this episode we discuss...What happens when you don't have documentation of your sales and you are in an audit? What other kinds of issues arise from lack of documentation? Advice for people who are knee-deep in documentation issues.

In this episode of the Sales Tax and More podcast we discuss setting yourself up for a successful sales tax year and avoiding tax issues.    We discuss economic nexus, physical nexus, registrations and deregistrations, changes in filing frequencies, taxability, and exemptions. 

We have had many clients approach us with this issue. So, in response, we have decided to talk about tax collected and not remitted again! We call it the "cardinal sin of sales tax". 

In this episode, we are interviewing one of CereTax's founders and their VP of Operations Brent Walker. Brent answers questions about the exciting path CereTax is forging when it comes to sales tax software, after years in the industry. 

We hear state tax horror stories a lot and we have been talking about doing a podcast for these types of discretionary tales for a while, but when we came across these three tales we said let's finally air a horror story episode for Halloween. So today we are going to discuss 3 different horror stories related to sales tax software companies, salespeople, and the Streamlined Sales Tax Program.

We have done a number of episodes about the PA Voluntary Compliance Program but they have extended it once again so we thought we could talk about it again today because I believe it's a really important issue and it ties into our nexus series for both sales and income tax nexus.

We mentioned in our last episode that we talked about nexus a lot. We discuss it in virtually all our webinars, we write articles and blog posts about it, yet it continues to be one of the topics that we get the most questions about so we thought it would be a good subject to do a series of podcasts about. Last week was the first in the series and we discussed physical presence nexus and yes it is alive and well and perhaps more important than ever. Today we are going to discuss the economic nexus for sales tax.

We talk about nexus a lot. We discuss it in virtually all our webinars, we write articles and blog posts about it, yet it continues to be one of the topics that we get the most questions about so I thought it would be a good subject to do a series of podcasts about. Today we are going to discuss physical presence nexus for sales tax.

This is a topic we have been talking about for months but really seems to be picking up steam! A lot of this is centered around PL 86-272 Northwestern Cement -19 months 7 months congress acted BTW - 62 years Economy has changed Net income tax - Sales of TPP- accepted - Fulfilled Not great protection to begin 

In this episode, Michael Fleming and Ellie Moffat will be discussing remote seller sales tax updates as of May 2021. We will talk about Florida, Kansas, Missouri, and PA. 

We previously relayed what the state told us when we asked them why some sellers who are already registered, were actually getting letters, and what the state told us was a clerical error. Just to send back the questionnaire with the sales tax number, you didn't have to fill out the rest of it, and when the person working on your case got that information, they would just mark it as closed. Well, we started scratching my head and, you know it didn't actually sit very well with us. So, we pressed further and when we went further up the line we received additional verification, and here's what the real story is. If you're already filing sales and income tax returns....

Missing, incomplete, or otherwise invalid exemption certificates are generally the leading cause for large audit assessments in companies that are required to collect certificates. Has it always been this way?

Pennsylvania, like the majority of States, believes that when you have inventory in their state this creates enough of a link or connection to create nexus. Once you have nexus the state can then require you to collect their sales tax or pay their income tax.

Michael J. Flemingis the Founder and President of Sales Tax and More, a full-service consulting and solutions firm with a passion for state tax.He is one of the country's leading authorities on sales tax issues such as consulting and research, registrations, returns, nexus, dropshipping, e-commerce, and service providers. Michaelis a renowned writer and speaker, and he regularly presents on webinars. He is also the host of the Sales Tax and More podcast, where he shares his wisdom and learnings to his audience in order to help them navigate the tricky world of taxes. In this episode… As 2020 draws to a close, it’s important for sellers to look back at the year and review their nexus footprint. Many states put in place thresholds that sellers should look at as they carry on with their business and prepare for the coming year. Additionally, they require sellers to look at certain time periods–mostly the previous calendar year–so that sellers can determine if they met the economic thresholds and physical presence requirements set out by a specific state. If they did, then they need to register for sales tax. In this week's episode of the Sales Tax and More Podcast, Michael Fleming and Ellie Moffat talk about why it’s important for sellers to review their economic nexus position as the year comes to an end and how it can help them plan for 2021. They will also be discussing the importance of looking at physical presence nexus and explain why this should be done on a regular basis. Stay tuned.

Michael J. Flemingis the founder and president ofSales Tax and More, a full service consulting and solutions firm with a passion for state tax.He is one of the country's leading authorities on sales tax issues such as consulting and research, registrations, returns, nexus, dropshipping, e-commerce, and service providers.  Michaelis a renowned writer and speaker, and he regularly presents on webinars. He is also the host of theSales Tax and Morepodcast, where he shares his wisdom and learnings to his audience in order to help them navigate the tricky world of taxes. In this episode… Just because the government says that a seller should register for income tax doesn't necessarily mean that the seller has to register everywhere. According to the team at Sales Tax and More, it depends on where your exposure is material. So, what does this mean in terms of income tax compliance for online sellers? For over 60 years, income tax protection has come down to Public Law 86-272. Now, Amazon and e-commerce sellers are battling the ins and outs of this federal law in order to maintain income tax compliance without paying tax in every state. Luckily, Sales Tax and More is here to help you prepare for upcoming income tax changes and challenges in the new year. In this week's episode of the Sales Tax and More podcast, Michael J. Fleming and his co-host Ellie Moffat explain why income tax will be the next big battle for e-commerce and Amazon sellers. They discuss the provisions of Public Law 86-272, how different states implement the law, and what online sellers should do to handle issues related to income tax compliance. Stay tuned.

Michael J. Fleming is the founder and president of Sales Tax and More, a full service consulting and solutions firm with a passion for state tax. He is one of the country's leading authorities on sales tax issues such as consulting and research, registrations, returns, nexus, dropshipping, e-commerce, and service providers.  Michael is a renowned writer and speaker, and he regularly presents on webinars. He is also the host of the Sales Tax and More podcast, where he shares his wisdom and learnings to his audience in order to help them navigate the tricky world of taxes. In this episode… If you’re a business owner or online seller, you might have a few questions when it comes to sales tax compliance. Are sales to a business taxable? What do I do if customers keep short paying tax on invoices? And, a frequently asked query: what do I need to know about exemption certificates?  Exemption certificates help a business or individual avoid payment of sales tax on transactions that are exempt. However, they have to be valid in order to serve this purpose. In some states like Connecticut and Maryland, these certificates expire in 3 and 5 years respectively, while in many other states they don't expire at all. In this episode, the team at Sales Tax and More reveals everything you need to know about exemption certificates, sales tax compliance, use tax responsibility—and more!  In this third part of the frequently asked questions episode of the Sales Tax and More podcast, Michael J. Fleming and Ellie Moffat share their expertise about exemption certificates and whose responsibility it is to pay sales tax. They also discuss the grounds for rejection of a sales tax certificate, what to do when a customer short pays the tax on an invoice, and whether or not sales to a business are taxable. Stay tuned.

Michael J. Flemingis the founder and president ofSales Tax and More, a full service consulting and solutions firm with a passion for state tax.He is one of the country's leading authorities on sales tax issues such as consulting and research, registrations, returns, nexus, dropshipping, e-commerce, and service providers.  Michaelis a renowned writer and speaker, and he regularly presents on webinars. He is also the host of theSales Tax and Morepodcast, where he shares his wisdom and learnings to his audience in order to help them navigate the tricky world of taxes. In this episode… What exactly is a marketplace? Well, it depends—every US state defines a marketplace a bit differently. However, a common definition involves a person contracting with a seller, including compensation and the facilitation of a sale. Typically, there must also be additional services to make the marketplace complete. For example, in the state of Georgia and many other states, if a person or company only collects compensation and does not provide any additional services, then it is not a marketplace. Examples include sites like Shopify, WooCommerce, or BigCommerce, as these allow an e-commerce seller to set up an online store and collect payment, but do not provide the services defined under a marketplace. In this week's episode of the Sales Tax and More podcast, Michael J. Fleming, the Founder of Sales Tax and More, sits down with his co-host Ellie Moffat to explain the ins and outs of marketplaces. They discuss the connection between economic nexus and marketplaces, the various caveats to selling on a marketplace, and the best practices for business owners selling on their own websites. Stay tuned.