Sales Tax

Keeping multi-state sales tax accounts compliant requires a separate operating calendar and account record for every jurisdiction in which your business is registered. Do not assume that one state’s filing frequency, zero-return rule, tax treatment, or account-update process applies elsewhere. Assign each…

Falling below a state’s economic nexus threshold does not automatically mean a business can stop collecting sales tax immediately. The seller first needs to apply that state’s measurement period, confirm that no physical presence or other connection creates nexus, identify the permitted…

A zero sales tax return may still be due even when a business had no sales, collected no sales tax, or owes nothing for the reporting period. The answer usually depends on the rules attached to the business’s state or local sales…

A city may require separate sales tax registration when it administers its own local tax instead of relying on the state revenue agency. However, “home rule” does not automatically mean a business needs a city account. The controlling question is who administers…

The rate to charge depends on the sourcing rule that applies to the particular transaction—not simply on whether your business operates in an “origin” or “destination” state. Start by identifying where the customer receives the product or service. Then determine whether the…

If your business discovers that it had sales tax nexus before it registered, treat the time between the nexus start date and the registration or compliance date as a separate “gap period.” Do not assume that registering now automatically resolves earlier obligations.…