Sales and use tax

Taxation of the Cloud Still Hazy

This column updates readers on some recent state guidance on cloud service offerings and highlights a few examples of the trends appearing at the state level.

Trends in Sales and Use Tax for Remote Sellers

Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.

Sales Tax Audit Best Practices

This article discusses common issues in state sales tax audits and gives tips and best practices for each part of an audit life cycle.

Ethical Considerations in Reporting Use Taxes on State Income Tax Returns

As more states allow residents to report a liability for state use taxes on their individual income tax returns, practitioners will have to explain to clients their obligations in reporting use tax liability and address the professional standards for reporting use tax on a state income tax return.

Software and California Sales and Use Tax

This item addresses the sales and use tax implications of canned software (prewritten programs) under two recent California cases in light of that state's current statutory scheme.

AICPA Speaks Out Against Proposed Model Sales and Use Tax Statute

The AICPA testified at a hearing May 18 to voice its opposition to a model statute drafted by the Multistate Tax Commission (MTC) that would authorize states to require nonresident companies to report sales transactions with in-state consumers in an effort to increase use tax compliance.

Newsletter Articles

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.