Refunds just got a whole lot easier in Alabama. In a typical transaction, customer pays business, who in turn remits the sales tax to the government. While technically the state can go after consumers directly for sales tax, it is not practical for the government to do so. As a…
The Alabama Tax Delinquency Amnesty Act of 2018 is effective as of March 6, 2018. Alabama taxpayers will need to act quickly, however, as the amnesty program will be held only for a period of time beginning July 1, 2018, and ending September 30, 2018. While property taxes, motor fuel…
As of January 1, 2018, two new taxes are in effect in Illinois on rented merchandise. The enactment of these laws occurred in August 2017, but was not effective until this month. Specifically, two taxes are on (1) transactions in which a consumer rents merchandise, and (2) a consumer’s use…
As of January 1, 2018, candy and soft drinks are subject to the full rate of sales tax in Arkansas. The Arkansas Legislature previously had included these items in the definition of “food” and “food ingredients” to have candy and soft drinks be subject to a reduced rate of sales…
Effective December 1, 2017, Mississippi will be implementing a Rule requiring sellers lacking a physical presence in the state to collect sales tax if the sales into the state exceed $250,000 for the prior twelve months. By way of background, the United States Supreme Court has held a state can…
OHIO OFFERS TAX AMNESTY Ohio is offering a TAX AMNESTY for taxpayers. The types of Ohio taxes available for the program are: (1) Individual Income Tax; (2) Individual School District Income Tax; (3) Employer Withholding Tax; (4) Employer Withholding School District Income Tax; (5) Pass-Through Entity Tax; (6) Sales Tax;…
The Rhode Island legislature has passed a bill, which has been signed into law, allowing for a limited time tax amnesty program. Beginning on December 1, 2017, and lasting until February 15, 2018, taxpayers will have the ability to come clean on their tax liability. While tax will still be…
Pennsylvania jumped on the bandwagon of states making it difficult for businesses to continue to do business. Pennsylvania wants to place onerous requirements on remote sellers to either collect sales tax or comply with a “notice and reporting” requirement. Interestingly enough, Pennsylvania provides a “remote seller” is someone who does…
The Multistate Tax Commission (“MTC”) recently spearheaded a campaign with two dozen states to allow for businesses using Amazon’s FBA services a chance to come clean. The opportunity for these businesses was to register with the states and collect tax on a prospective basis. The states would then generally forgive…
Our practice has recently seen an increase in criminal investigations of automobile dealers across the state for sales tax collected but not remitted to the Department of Revenue. The reason for this is unclear. However, it is vital for auto dealers to educate themselves on sales tax laws and the…