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....

Sales Tax & More

Pennsylvania Voluntary Compliance Program Update

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?

Exemption Certificate Management

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.

Pennsylvania Voluntary Compliance Program

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… 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.

What Is the Biggest Issue Sellers Should Remember As The Year Ends?

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.

Why Income Tax is the Next Big Battle for E-commerce Sellers

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.

Part 3: Most Helpful Frequently Asked Questions At STM

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… 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. 

What is a Marketplace?

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… To ensure sales tax compliance, one of the best decisions a company can make is to consult a professional tax expert. This is because sales tax requirements can differ for each seller and each state—what applies in one state may not hold for another.  So, whether you’re a retail store seller, an online seller, an interstate seller, or even an international seller, it’s important to find a sales tax expert that can help you comply with all sales tax requirements. Luckily, the team from Sales Tax and More is here to answer all your burning questions regarding sales tax registration, compliance, and more.  In this second part of the frequently asked questions episode of the Sales Tax and More podcast, Michael J. Fleming and Ellie Moffat share their expertise about registering for sales tax. They answer client questions about the states that don't require registration, the taxability of freight, and whether or not an individual tax identification number (ITIN) or US bank account are needed to register and pay sales tax in the US. Stay tuned.

Part 2: Most Helpful Frequently Asked Questions At STM

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… When it comes to sales tax compliance, it can be easy to get confused about the different rules and requirements. When should you register for sales tax? What is required for a complete registration? And what exactly is nexus? These are just some of the sales tax questions commonly asked by businesses and sellers. However, it’s important to remember: Failure to comply with sales tax regulations can lead to fines and penalties, and, in some cases, it can negatively affect the daily operations of your business. Therefore, it is very important to get the guidance you need on all issues related to sales tax and more.  In this episode of the Sales Tax and More podcast, co-hosts Michael J. Fleming and Ellie Moffat answer their client’s most frequently asked questions about sales tax. They discuss what you need to consider before registering for sales tax, the different types of nexus, how to register for resale certificates, and much more. Stay tuned.

Part 1: Most Helpful Frequently Asked Questions At STM

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… For most e-commerce sellers, online marketplaces like Amazon provide great opportunities for growth and increased sales volume. However, just like brick and mortar store owners, it is important that these e-commerce sellers stay abreast with all issues related to taxation in the states they operate in. At the end of October 2020, the California Franchise Tax Board started sending out letters to Amazon FBA sellers. This is because the California Department of Tax and Fee Administration (CDTFA) got information from Amazon about its sellers who had inventory in the state in 2017, and now the board is pursuing these sellers starting with the tax year 2018. So, what options do FBA sellers have in regards to these recent tax demands? In this week's episode of the Sales Tax and More podcast, Michael J. Fleming is interviewed by his co-host Ellie Moffat about the recent franchise tax letters being sent to Amazon sellers from the California Franchise Tax Board. Michael explains why the letter was sent out, what it says, and what options sellers have in regards to its contents. Stay tuned.

California is Sending Out Franchise Tax Letters

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… Before making any decisions regarding sales tax, you should first acquire all the information you need to create an effective tax plan. However, it’s important to gather your information from the right sources when conducting your sales tax research in order to avoid common mistakes and pitfalls. For example, the team at Sales Tax and More knows from experience that relying on verbal answers from states on issues related to taxability can have major consequences for your business. According to Michael J. Fleming of Sales Tax and More, this is just one of the many dos and don’ts of sales tax research.  In this episode of the Sales Tax and More podcast, Michael J. Fleming is interviewed by his co-host, Ellie Moffat, about the best strategies for conducting sales tax research for your company. They discuss the common mistakes sellers make when gathering sales tax information, the right tools and sites to use for your research, and what you need to know about the taxation of services. Stay tuned.

Research Dos and Don'ts

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… When it comes to taxes, states have more power than most people realize. They can track down non-taxpayers and enforce assessments, even if the company or business owner is in a different state. Because of this, failing to pay your sales tax can result in major consequences for your business.  According to Michael J. Fleming of Sales Tax and More, there are a number of ways states can find a person or company that has not been paying the required taxes. These include auditing their customers, using discovery units, and gathering information from third parties like broken partnerships, unhappy spouses, and disgruntled employees.  In this episode of Sales Tax and More, Michael J. Fleming is interviewed by his co-host Ellie Moffat about the consequences associated with people or businesses not paying sales tax. Michael explains what causes states to seek out non-taxpayers, how they find the information they need, and the actions they can take in response to non-compliance. Stay tuned.

What Happens If You've Never Paid Sales Tax?

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… The last quarter of the year is often characterised as a time of giving, with many businesses sending gifts and donations to different charities. However, what companies may not be aware of is that these charitable actions can create tax consequences. So, what do these companies need to pay attention to in order to determine whether these acts of charity are exempt or taxable? Michael J. Fleming of Sales Tax and More has a few insights.  In this episode of Sales Tax and More, Michael J. Fleming is interviewed by his co-host Ellie Moffat about the tax implications of gifts and donations to charities. Michael explains the two main factors that determine the taxation of these charitable acts, and what different states take into consideration when approaching use tax exemptions. Stay tuned.

Are Gifts and Donations to Charities Exempt?

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… Since January 1, 2020, Illinois has required marketplace facilitators who cross the state's economic nexus thresholds to collect retailers’ use tax. However, this has caused serious problems for online sellers, as Amazon has a number of warehouses in the state. With this change, marketplace sellers were expected to pay the retailers’ taxes out of pocket. Luckily, Illinois is in the process of making some updates to solve these sales tax problems for Amazon sellers. As of January 1, 2021, marketplaces will be required to collect retailers’ occupation tax, rather than marketplace sellers. But what does this mean for remote sellers outside of Illinois?  In this episode of Sales Tax and More, Michael J. Fleming is interviewed by his co-host Ellie Moffat about the sales tax problems in Illinois regarding marketplaces and Amazon sellers. Michael explains the cause of these problems, the current updates, and what the state has been doing to resolve the issues. Stay tuned.

Latest Updates on Sales Tax Problems in Illinois

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… When determining the taxability of software, there are a number of factors to look at. Most commonly, these include the medium of delivery, the state in question, and whether or not the software is going to be used 100% for business purposes. For these reasons, it is important for businesses to stay on top of changes in taxability rules in their respective states. This is especially true when dealing with downloadable software or in cases where the software is used as a service. Luckily, Michael J. Fleming of Sales Tax and More is here to help.  In this episode of Sales Tax and More, Michael J. Fleming is interviewed by his co-host Ellie Moffat about whether or not software is taxable. Michael shares the factors that determine taxability, what different states take into account, and how Sales Tax and More helps businesses handle the taxation of their software. Stay tuned.

Taxability Of Software

Sales Tax & More is the weekly show that talks about everyone's favorite topic...Sales Tax! Listen in each week as we talk with experts, professionals, and more to help you understand this often-overlooked tax.