The SALTcast

Quill is Dead. How Will it Affect Your Business? We've been doing SALT work for over 25 years. Sales tax return filing has been a vital component of our business. In this webinar, best-selling author and CPA, Andy Johnson will teach you what he has learned as the managing partner in actual client practice over the years. What do I need to know about Quill and the Wayfair case in the supreme c...

Today Andy and Dan talk about bundled and subscription packages and what you should on be on the lookout for when it comes to taxability. What are the rules for collecting the tax on bundled packages? How do I figure out if my items are taxable or not? Are food products taxable? What are the states that have a predominant rule with bundled packages? https://www.redbookmag.com/life/friends-family/g...

Andy and Dan discuss a specific situation with a client that has dropshipping issues in several states where they have nexus. If I have nexus in a state do I need to get registered? When should I collect resale or exemption certificate? How do I collect a resale certificate? Who should I collect certificates from? What is dropshipping? Who is the ultimate consumer and what are they responsible for...

Today Andy and Dan discuss what you should look out for when it comes to the taxability of packaging supplies. Is my packaging a sale for resale? Are my packaging supplies exempt from tax? What are some special exemptions in some states when it comes to packaging supplies? Are the machinery used in packaging exempt from tax? Is handling considered taxable? Is handling considered a service? Is ship...

VDA's (voluntary disclosure agreements) could be a good option for you if you have some sales tax exposure. Andy and Dan discuss what a VDA is and how it could benefit you. There are 4 different myths when it comes to filing VDA's and Andy and Dan will debunk all of them. Should I do a VDA? Can I do a VDA myself? What is the cost of a VDA? If I first started my business a month ago shoul...

Historically the State of Washington has been very aggressive when it comes to being audited for sales tax. Andy and Dan discuss new developments with what Washington is willing to do if you are under audit. Also, Andy and Dan discuss other changes in the states of New York and Indiana. Tune in to hear about these topics and more. What is Washington's new sales tax penalty policy? 01:40 How l...

A woman noticed that she was charged sales tax when she purchased Netflix subscription gift cards at Walmart. She argued that it wasn't correct to charge sales tax on gift card sales. Walmart refused to refund the tax. Was she right? Do you notice when you get charged sales tax and know if it is correct? Tune in as Andy and Dan discuss the taxability of digital products. Are gift cards subjec...

Amazon has a platform that gives businesses the ability to sell to businesses and manage their exemption certificates. Andy and Dan discuss this platform and what kind of organizations are typically exempt. Have you ever wondered which states have sales tax holidays? Join us to find out all of these questions. How to claim tax exempt on Amazon? 07:00 How to manage exemption certificates with Amazo...

Here's a link to the full video broadcast, if you'd rather watch the video. Amazon has its sights on being able to deliver groceries and getting into the clothing market. Dan Peisner discusses taxability of clothing in different states and discusses in which states of sales tax holidays. Will Amazon sell Groceries? 01:30 Will Amazon sell more clothes? 02:30 Is clothing taxable in Califor...

Here's a link to the full video broadcast, if you'd rather watch the video. This week Dan Peisner and I discuss our reactions to the oral arguments that just took place at the US Supreme Court in the Wayfair case. It's been 25 years since the Supremes took up a sales tax nexus case, so it's a big deal. A large majority of observers have been predicting the overturn of Quill eve...

Here's a link to the full video broadcast, if you'd rather watch the video. Here's a link to the chart that was presented in the podcast. Here's a link to the notice from Oklahoma. BREAKING! Oklahoma has had notice and reporting laws in the books since November 1, 2016 but as of yet they have not set the penalty for non-compliance. We have received notice that the penalties hav...

Here's a link to the full video broadcast, if you'd rather watch the video. Here is the link to the slides for you to view. Do I have nexus if Amazon collects the tax in Pennsylvania? 01:30 Do I still need to register in Pennsylvania if I am an Amazon seller? 02:53 Do I have to file a sales tax return in Pennsylvania if I am an Amazon seller? 03:15 Should I de-register in Pennsylvania if...

Here's a link to the full video broadcast, if you'd rather watch the video. Download or print the slide handout here . This week we are discussing Dropshipping for eCommerce businesses. What is dropshippping? Why is dropshipping so confusing? What are some tax issues that are associated with dropshipping? We have also found out that Amazon has sent out new letters regarding Massachusetts...

Here's a link to the full video broadcast, if you'd rather watch the video. This week we are discussing freight and shipping charges for eCommerce businesses. Are they taxable? If so, where? How should FBA sellers set up Amazon with regards to taxing shipping charges? We frequently get these questions and we decided this topic would be great to cover in our podcast today. Here are a few...

Here's a link to the full video broadcast, if you'd rather watch the video. The Editorial Board of the Wall Street Journal castigated Republican members of Congress for trying to slip a major sales tax law into a spending bill. Many parties are hoping to overturn Quill and it looks like Congress is also hoping to change it. We'll give you our take on this new development. Also, we&a...

Here's a link to the full video broadcast, if you'd rather watch the video. Can an employee be held personally responsible for unpaid sales tax? 00:35 Does an LLC insulate you from sales tax liability? 00:48 What if you delegate the tax responsibility to another member of the LLC?03:21 Are sales taxes considered trust taxes? 04:10 Does personal liability apply even in a case where taxes...

It's the Wild Wild West in States Taxes Right Now. Tune in to hear the latest developments in PA and get your answers to the questions listed below. Note: There is some nice silence at the beginning of this podcast for 28 seconds. Enjoy the peace :) Here's a link to the full video broadcast , if you'd rather watch the video. Audio begins (sorry about that silent part) 00:28 What&apo...

Amazon has agreed to turn its FBA sellers' information to the State of Rhode Island. This has created a near-panic. We answer all of the most common fears, and we give you the 3 best options FBA sellers have for dealing with it. Here are the questions we address: Specifically, what FBA Seller information has Amazon agreed to turn over to Rhode Island? 03:21 If we have no inventory in Rhode Is...

Amazon has agreed to turn in sensitive seller data to the state of Massachusetts, and it has created a near panic. As in any panic, people tend to overreact. We have already seen a number of responses that will lead sellers down the wrong path. Specifically, what FBA Seller information has Amazon agreed to turn over to Massachussetts? 00.38 Doesn't Amazon already collect tax everywhere? 01:08...

The State of Washington has required Amazon to collect tax on behalf of all of its third-party sellers on sales to customers in the state. Amazon has started that process. It makes things significantly more complicated for FBA sellers and other third parties who sell using the Amazon marketplace. There have been many questions about this, here are a few that we answer in this podcast. Is Amazon co...