Sales Tax & More

• 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?

• 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?

• 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?