Guides & Articles
Navigating Local Sales Tax Rates in Non-Home-Rule vs. Home-Rule States
How local sales tax rates work in state-administered (non-home-rule) states versus home-rule states with self-collecting localities, with a state comparison table and…
What Is a Seller’s Permit Bond and Do You Need One?
What a sales tax bond or security deposit is, why states like California and Texas can require one for a seller's permit,…
Sales Tax Implications of Mergers and Acquisitions for Small Businesses
How sales tax affects small business mergers and acquisitions: successor liability, bulk sale notices, asset vs stock purchases, a due diligence checklist…
How to Handle Customer Sales Tax Refunds and Credit Memos Properly
A practical guide to sales tax on credit memos and customer refunds: full and partial credits, late exemption certificates, timing on returns,…
Selling Digital Goods and Software Across State Lines: A Complete Compliance Guide
A step-by-step compliance workflow for selling digital goods, software and SaaS across state lines: nexus, taxability mapping, sourcing, registration, collection and records.
When Do You Need a Sales Tax VDA? A Decision Guide for Online Sellers
A decision guide for online sellers with past sales tax exposure: warning signs, how to quantify what you owe, VDA vs other…
Handling Inventory and FBA Warehouses: Physical Nexus Traps for Sellers
How inventory in Amazon FBA and 3PL warehouses creates physical nexus for sales tax, the traps marketplace facilitator laws do not cover,…
The Zero-Return Trap: Why You Still Need to File Even with $0 Sales Tax Due
Why registered sellers must file sales tax returns even with $0 due, what happens when zero returns are missed, and how to…
How to Reconcile Marketplace vs. Direct Sales for Sales Tax Compliance
A step-by-step process to reconcile marketplace vs direct sales tax: gather channel reports, split facilitator sales, tie tax collected to returns and…
Decoding Economic Nexus: Revenue vs. Transaction Thresholds Explained
Economic nexus revenue vs transaction thresholds explained: what counts as sales, what counts as a transaction, and/or tests, the $500 order-value rule…