Gross receipts taxes are having a renewed focus across the U.S. as a way to raise revenue. They are imposed on a business’ gross proceeds of all sales (taxable and exempt) into a state without any deductions for costs of doing business. Gross receipts taxes also aren’t generally collected from the customer.  The broad application of gross receipts taxes makes them attractive sources of revenue for states and localities. In states without a retail sales tax, the appeal is amplified as a revenue booster. Localities also find gross receipts taxes a lucrative approach to raising rev ..read more

As a woman-led company, we are committed to amplifying women’s voices and creating a strong network of support in a male-dominated industry.   We’d like to share words from the women who inspire us and others with their expertise, passion, and enthusiasm for sales tax! Thank you to all the women we have gotten to know with our series Women to Watch in Sales Tax.   Watch this video to hear the best advice from women in the industry.  10 Tips to Thriving as a Woman in Sales Tax:  This list can help guide your journey to confidence, continuous learning, proactive en ..read more

When it comes to sales tax, there is no such thing as “fly over states.”  If you have business operations in the Midwest or make sales into Midwestern states, you must stay on top of sales tax changes that impact your business, or you risk falling out of compliance. You can’t blame ignorance of law changes when an auditor arrives.  To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.  Exemptions for Business Technology   Sales tax helps fund education, healthcare, infrastructu ..read more

We are back with our latest Sales Tax Institute Book Club recap. Our most recent book was Emotional Intelligence by Daniel Goleman. Emotional intelligence is an essential aspect of everyone’s life, whether in the personal or professional realm, so let’s dive right in!    What factors determine my emotional intelligence?  If you work in sales tax, your mind probably prefers concrete definitions. So, you might hear the term emotional intelligence and think to yourself… “I hear this term being thrown around, but what really is it? And how can I gauge it?”   Emotional Inte ..read more

Every government has their own unique laws governing sales and use taxes, so keeping on top of your sales tax rules and requirements on a state-by-state basis is a daunting task, even for seasoned sales tax professionals.  Conducting tax research is frequently handled by less senior employees in the tax department. Does this sound like you? You might have not received proper training on the nuances of sales tax resources and research. And this can lead to bigger, more costly problems than you might imagine.  First, without knowing how to properly research sales tax statutes and regul ..read more

Picture this: an evolving sales tax landscape throughout the United States where sales tax rules resemble a puzzle, and being up to date on the Southeast region is the missing piece for compliance success. Let’s explore some recent and upcoming changes and dive into key updates affecting the taxation of food and groceries as well as sales tax changes related to disaster relief.   We’re putting a magnifying glass on some of the key recent sales tax changes to help those with business operations in the Southeast or those who make sales in Southeastern states keep up.   From ..read more

“In this field you get to be the star sleuth of your own detective novel, interviewing witnesses to sales tax regulations and piecing together different statutes to remain compliant for another day.”  Al Paulsen sure is the main character in today’s story! His professional journey has led him to his position as a Sales Tax Associate for Equity LifeStyle Properties based in Chicago, IL. In this job, he immerses himself in research to specialize and find new ways to improve his company’s sales tax-related processes. He’s taken on the informal role of sales tax innovator. And even though Al ..read more

The world of taxation is evolving rapidly, and artificial intelligence (AI) is playing a significant role in this transformation. AI is poised to make a substantial impact in the sales tax field. In the United States, sales tax has long been a complex, data-intensive, and ever-changing landscape for businesses and consumers alike. AI is affecting the way sales tax is collected, managed, and enforced, which will have practical implications for the future of businesses operating in the U.S. Here’s how…     1. Enhanced Accuracy and Efficiency  One of the most immediate benefi ..read more

Guest Author: Gail Cole Senior Marketing Writer, Avalara   If you don’t collect sales tax on a taxable sale, you need to validate the exemption by collecting an exemption certificate or resale certificate from your customer. Otherwise, you could end up liable for the uncollected tax, plus associated penalties and interest. An exemption or resale certificate is a document that identifies the business or individual making the exempt purchase as well as the reason for the exemption. As a seller, it falls to you to request the necessary certificate from your customers, ensure it’s valid, stor ..read more

It’s daunting to figure out where you have sales tax obligations. And when you are a service provider, the responsibility grows even more complicated! If you have physical or economic nexus in the states that tax services across the country, you are at risk of an audit unless you are collecting properly.   Your business is in one state. Your customer is in another. Your employee providing the service works remotely from ANOTHER state. Where do you even begin figuring out where to charge sales tax? Since South Dakota v. Wayfair, the tricky part is determining where your transaction is ..read more