Multistate – IRS Warns of Pervasive Telephone Scam

SALT Report 3139  – The IRS issued a warning to consumers about a telephone scam (also referred to as “phishing”) which appears to be targeting taxpayers, including recent immigrants, in almost every state.  The victims are being told that they Continue reading Multistate – IRS Warns of Pervasive Telephone Scam

Alabama – Business’s Obligation to Collect and Remit Local Jurisdiction Sales and Use Taxes

SALT Report 3138 – Local nexus.  The new provision is limited to describing a business obligation “to collect and remit a local jurisdiction’s sales or use tax whether or not the business has a physical location in the state.”  Under Continue reading Alabama – Business’s Obligation to Collect and Remit Local Jurisdiction Sales and Use Taxes

California – Exemption and Resale Certificate Tip Reminder

SALT Report 3136 – The state of California routinely audits resale and exemption certificates for validity and proper compliance.  The attached Publication 42 provides general detail (although a bit outdated – 2008) to the taxpaying public regarding the importance of Continue reading California – Exemption and Resale Certificate Tip Reminder

Bloomberg Article – US Supreme Court – Amazon/Overstock

Amazon Without Borders in States Seen Drawing High Court: Taxes By Erin McManus – Nov 1, 2013 Online merchants and brick-and-mortar retailers are watching to see if the Supreme Court steps in to erase a patchwork of state laws governing sales-tax collection from Web-based transactions. Continue reading Bloomberg Article – US Supreme Court – Amazon/Overstock