Sales Tax & More

What can an exemption be applied to? How do you obtain an exemption certificate? Who is and isn’t a good fit for STM’s exemption certificate management service?

What are the most aggressive states conducting audits right now? Why is Artificial Intelligence (AI) a bad idea for sales tax? What is the connection between marketplaces and economic nexus?

Does any FBA seller have to pay income taxes in any state where their inventory is stored Why can’t you register prospectively in Illinois and some of the other states? Would you do a VDA if you have an acquired entity with long-term exposure due to an employee working in the state and they don’t have detailed sales data from the legacy accounting system? What are the chances of a state finding a foreign company with any sales tax liability?

What type of documentation should a vendor collect from their customers that claim they do not meet the economic nexus for a specific state? What is the best way to resolve sales tax collected in the wrong states? Is it the seller’s or purchaser’s responsibility to make sure use tax is paid?

Alaska Registration & VDA Why would you do a historic registration instead of a VDA? Can free items from a vendor be subject to use tax in a state? Can certain exemption certificates be dated retroactively?

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?