The Sales Tax Guy: March 2012

Friday, March 30, 2012

Great Article: South Dakota Streamlined Sales Tax Certificate – NOT So Streamlined

from salestaxsupport and Silvia Aguirre

While the author beats up on South Dakota, to me this article reflects the general unwillingness of states, regulators and politicians to keep it simple. Given just about any opportunity to complicate things, they will. I love this quote from the article: "If two pages of instructions are needed, is this really a simplified form?" Enjoy the article.

This link is part of a series called "Excellent articles that I wish I had written." The short name is "Great Articles."

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Picture note: the image above is hosted on Flickr. If you'd like to see more, click on the photo.

Wednesday, March 28, 2012

Great Article: Weirdest Sales and Use Taxes

from Accounting Today

I enjoy reading about weird rules. I've tripped across many of them in my time, but there's often a new one I haven't heard of. Usually, there are also a few in the article that look strange to someone unfamiliar with sales and use taxes, but when you look a little closer, they really do make sense. Two items mentioned in this article, the watercraft rule and the flower in the candy rule, are actually pretty standard and kind of make sense. But there are some, like the hot air balloon rule, that I've not seen before. And the belt buckle rule in Texas is truly strange. Enjoy the article.

Tuesday, March 27, 2012

Great Article: Amazon Taxes Are The REAL Hunger Games

from Forbes and Robert W. Wood

A nice, concise explanation of why Amazon has not collected taxes in the past, why buyers still have to pay them, and what the states are doing about it. Enjoy the article.

Monday, March 26, 2012

Great Article: Delaware’s No Sales Tax Torques Pennsylvania

from Taxrates.com and Susan Mclain

Folks in Pennsylvania run over to Delaware to buy stuff tax free. This must really bother the revenuers in PA. But it's also a problem for MD, DC and possibly VA for the really big ticket stuff. And New Hampshire - well, heck. The southern end is practically a suburb of Boston. And let's not even get started with southern Washington and Oregon.

Plus, I gotta give props to any article where "torque" is used in the headline. Enjoy the article.

Friday, March 23, 2012

Great Article: Sales Tax Exempt in Mississippi? A State with No Forms

from salestaxsupport.com and Silvia Aguirre

When I first came across the Mississippi web site, I found it distressingly empty of the usual stuff, including forms. While the article gives you advice about Mississippi, to me it shows the logic that applies anytime you find yourself in a similar situation where the state offers little guidance. Punt. Get as much as you can that will prove your point. Enjoy the article.

Thursday, March 22, 2012

Great Article: Sales Tax Audit Notes: Creative Accounting I Have Seen

from salestaxsupport.com and Lloyd Geggatt

I always enjoy hearing stories from auditors, particularly about willful fraud. This article shows the creativity of the businesses, and the diligence of the auditors. Enjoy the article.

PS...you should click on the picture to see it on Flickr. I personally think the captions are hilarious.

Articles You Need to Read!

Welcome to the Sales Tax Guy, a production of salestax-usetax.com.

If you're new here, you may wish to start your exploration with our article on Sales Tax in a Nutshell and our subject index.

We've also written master articles on sales and use taxes:

a Guide to The Sales Tax Guy

the various Taxing Policies,

Things that will get you in the worst trouble,

the Golden Rules of Sales and Use Taxes, and

the Essential Actions you need to take.

And here are the best resources for finding answers to your questions as well as our seminars!

Disclaimer

Please keep in mind that our purpose is to provide general information to familiarize you with certain issues. The information we provide may not apply to your particular situation or to the applicable state, may oversimplify an issue, or may omit a point that is relevant to you. In addition, exceptions, unwritten rules, and different interpretations abound. And every state (and sometimes local jurisdictions) will do it differently. Therefore you should not rely on the information provided for your specific needs.

After reading any of our material or participating in training or coaching, you should always consult with an attorney, CPA or tax adviser who is a local expert in sales and use taxes for the applicable state, and/or do your own research in authoritative publications before applying the principles or suggestions mentioned.

See our suggestions about the best resources for finding information.