Sales and use tax

The Next Debate: Taxation of Digital Goods and Services

With states looking for ways to increase revenue, a natural source may be the burgeoning area of digital goods and services. It is reasonable to ask, therefore, how states apply their sales and use tax provisions to these digital goods and services.

Colorado’s Amazon Law Revived by Appeals Court

The permanent injunction that a federal district court issued in March 2012 enjoining Colorado from enforcing its Amazon law requiring remote sellers to report sales in the state has been dismissed by an appeals court.

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.

Newsletter Articles

SPONSORED REPORT

Tax reform changes are now in effect

With all the recent tax law changes, this year it’s more important than ever to make sure your clients’ tax situations are squared away before year end. This report provides necessary guidance to ensure 2019 starts without a hitch.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.