Sales Tax & More

Here's a glimpse of what you'll learn: Auditors and use tax Commons use tax problems Contractor use tax issues

Here's a glimpse of what you'll learn: The history of use tax What is use tax? What is a vendor's use tax? Why is it relevant to use tax? What is a consumer's use tax?

Here's a glimpse of what you'll learn: What is Tangible Personal Property? How is TPP incorporated into real property? What is real property in that instance? How does taxability affect TPP that's used or consumed in manufacturing? What are some taxability recommendations?

Here's a glimpse of what you'll learn: Why is the most common response to taxability "it depends"? Why are there so many variables when it comes to taxability? What is Tangible Personal Property (TPP)? Are services taxable?

Here's a glimpse of what you'll learn: What rates should I use? Local Rates: Origin vs. Destination Based Sourcing How do rates and sourcing relate to each other?

What is an income tax and who is responsible for paying it? How is income tax different from a sales or use tax? Does income tax affect e-commerce sellers? Are they protected by Public Law 86-272? Have there or will there be any major changes to Public Law 86-272? What can businesses do to make sure that they're staying income tax compliant?

Does physical presence matter for sales tax anymore? Myth 1: "I don't have to worry about sales tax nexus if I am under the economic threshold" Myth 2: "It's never been a problem before and it won't be a problem in the future" Myth 3: "Registering for sales tax creates income tax nexus"

What are the most common sales tax pitfalls? What should someone do if they've never paid sales tax? What should someone do if they're not registered in the correct number of states?

What is the difference between physical and economic nexus? Economic Nexus vs. Physical Nexus Details

Who is considered an international seller? What are some of the common issues that international sellers face? Does an international seller need a US entity to sell in the United States or collect sales tax? Are there any benefits of opening a US entity? What is a good strategy for international sellers who are trying to get compliant? What are some resources that they can utilize?

The difference between online vs. paper returns Three of the most common methods for balancing Notice management The discrepancies between tax collected and tax remitted

When it comes to a nexus footprint, what should you be doing at the new year? What does a lot of states dropping their transaction thresholds last year mean for starting this year off with your sales tax plan? How can you find out where you should deregister? Is your sales tax partner helping you with that? What should you be looking at? What should be considered for your 2026 tax plan?

Which rate should someone use when collecting tax? And do states and local jurisdictions have the same rates? What the difference between origin based and destination sourcing? Where are tangible personal property (TPP) and digital property sourced? Are there differences between how they are sourced?

Does every state have a local tax rate? What factors can influence whether or not a local tax rate is charged? Which type of tax would require local tax collection? How do local tax rates affect remote sellers? What determines whether a remote seller will be subject to it? Are there any exemptions? How can someone figure out the state and local tax rates? What are good resources and what are bad r...

What red flags can trigger and audit? What are some big things someone should be paying attention to? How can someone be proactive when it comes to preparing for a sales tax audit? Who would STM's audit defense service benefit? Who is not right for it? Who should be looking for this?

When materials are moved to out-of-state job sites, do they trigger use tax obligations? What are the hidden nexus risks of warranties, repairs, and subcontractor work? How can someone understand when registration is required and when it's not required?

What can an exemption be applied to? How do you obtain an exemption certificate? Who is and isn't a good fit for STM's exemption certificate management service?

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?

Does any FBA seller have to pay income taxes in any state where their inventory is stored Why can't you register prospectively in Illinois and some of the other states? Would you do a VDA if you have an acquired entity with long-term exposure due to an employee working in the state and they don't have detailed sales data from the legacy accounting system? What are the chances of a state finding a...

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?