Gail Cole

Fewer North Americans tune into traditional television and cable these days, and it’s harder to find an American or a Canadian who doesn’t stream at least some shows or movies. Likewise, despite the vinyl revival, there’s a rising generation for whom ...

Close to 30 states have passed laws requiring out-of-state sellers to tax their sales into the state. How do state tax authorities know whether such businesses are collecting and remitting tax as they should?

Sales tax laws don’t always keep up with the times. Although more and more of us now use digital products in our work and fill our free time with ebooks, Spotify, and Netflix, many states still don’t tax their sale or rental of these products.

All businesses relish a good sales tax audit. After all, what’s not to like? And did you know it’s possible to spend more time, money, and resources than absolutely necessary during an audit? It’s true. Simply follow the five tips below and you’ll ...

Several states have already filed economic nexus legislation for consideration in 2019, including Arkansas, Missouri, and Virginia. Meanwhile, sales tax simplification measures are under consideration in Texas because the Lone Star State has ...

Ready or not, the holidays are here. This is the busiest time of year for most retailers — and typically involves an enormous amount of shipping. A review of state sales tax rules for shipping and delivery charges therefore seems in order.

To determine how much business a remote seller is doing in a state, economic nexus laws rely on the volume of sales, the number of transactions, or both. For example, the South Dakota law that led to the demise of the physical presence rule uses the ...

You might think your retail or ecommerce clients have no legal obligation in states where they aren’t required to collect and remit sales tax. You, and your clients, could be wrong.

The explosion of ecommerce has exacerbated an issue that’s long rankled many states: their inability to tax out-of-state businesses making sales within their borders. States have challenged this physical presence limitation numerous times but the ...

Over the centuries, accountants have been fashionistas, inventors, and spies. They fight crime, write books, and uphold the law. The more one learns about accountants, the more surprises one uncovers. Secret lives, indeed.

The U.S. Supreme Court has agreed to consider a case that has the potential to change how states can tax sales by ecommerce merchants and other out-of-state sellers. The case, South Dakota v. Wayfair, Inc., challenges the Court's decision in Quill Corp. v

Many small and mid-size businesses hire accountants and bookkeepers with the expectation they’ll help prevent an audit. Unfortunately, you can’t guarantee your clients won’t be audited for sales and use tax. No one can: States need sales and use tax ...