COST evaluates best and worst of state tax administration

The Council on State Taxation (COST) has released the latest iteration of its scorecard evaluating each state’s tax appeals and procedural requirements, this year as a best and worst list of state tax administration. The various voices that comprise COST have expressed the view that taxpayers tend to more fully and willingly comply with tax [...]

“Just Tax the Stupid People!”

This one speaks for itself. After so many serious posts, I thought a bit of levity was in order.  Enjoy!

Michigan’s Mandates Costing Its Localities Astounding $2.2B Each Year, Probably Unconstitutionally

Culminating two years of research, the Michigan Commission on Legislative Mandates recently published its 87-page final report demonstrating that Michigan’s unfunded or underfunded mandates are requiring an astounding minimum of $2.2 billion per year from localities. 
The cost to comply with Michigan state mandates – which run the gamut from electronic fingerprinting of criminals to [...]

NY publishes a (truly) must-read SUT booklet

Hot off the presses this month, available as a free 16-page (not inclusive of the “Notes” and other superfluous pages) .pdf file here, the “Purchaser’s Obligations to Pay Sales Use Taxes Directly to the Tax Department: Questions and Answers” (Publications 774 of 1/10) could be the New York State Department of Taxation and Finance’s best [...]

It’s January 1st – Wake Up & Note the Ohio Sales Tax Sourcing Rules!

Wake up! It’s January 1, 2010 and Ohio has turned its sourcing rules back to origin-based from destination-based for all intrastate sales of tangible personal property and services. No, it’s not your hangover talking; it’s the dizzy feeling that results from trying to stay compliant.
Effective today and with official Department of Taxation guidance provided in [...]

The Sales Tax Buzz 5 Psychic Predictions in Sales & Use Tax Developments for 2010

Now that we’ve looked back on some of the top sales and use tax stories of 2009 in each of this month’s Sales Tax Buzz postings, it’s time to make some predictions for 2010, as follows: 
A minimum of 5 additional states will flat out ignore or at least test the limits of Quill to [...]

The Sales Tax Buzz Top 10 Raciest and/or Surprising Sales & Use Tax Stories of 2009

The title speaks for itself.
1.  “The Internet Is for Porn”
2.  Blog Wars, the Phantom Menace Tooth Fairy
3.  Buy an Electric Car: Save the World, Taxes, and Possibly Your Manhood
4.  The tintinnabulation of gay wedding bells: $$$ for Vermont? (same-sex marriage and its potential implications on sales tax receipts)
5. Transaction Tax Engines: Size Does Matter
6.  All [...]

The Sales Tax Buzz Top 10 Sales & Use Tax Have-to-Know Developments of 2009

1. More States Go the Way of SST (and the SST finally updates its website to make it far closer to being user friendly than ever before, see here)
2.  The Main Street Fairness Act Is Gaining Momentum (see here) 
3.  New York Prevails Over Amazon (thus far) & The New York Times Featured a Thanksgiving-Day [...]

The Sales & Use Tax Countdown to 2010

In the holiday spirit and as a countdown to a new Gregorian (solar) year, I’m devoting each December Sales Tax Buzz post to lists aimed at making sense of the sales & use tax world in 2009, the year that was, or soon shall be.
What’s coming this month? The following posts, each with a little [...]

Transaction Tax Engines: Size Does Matter

As a post-post-modern feminist, it’s almost painful even to toy with the possibility that I could be suffering some sort of Freudian crisis.
The symptoms? Recurrent nightmares of not having the world’s largest SaaS transaction tax engine, sweats induced by reading competitor press releases, agitation and confusion brought on by a particular company’s creative accounting, and [...]

Because It’s Such a Privilege to Sell Into New York

Not only do New Jersey merchants (and denizens in general) get the short end of the cultural stick vis-à-vis their neighbor to the East, right across the Hudson River, but now they’ll have to pay for the privilege of collecting sales taxes for New York.
New Jersey businesses, along with several other border states, have been [...]

Where are the Highest Combined State & Local Sales Tax Rates?

The nonpartisan Tax Foundation recently released its updated report on state and local sales tax rates. (Fiscal Fact No. 196, October 2009, found here), opening eloquently, “Sales taxes are paradoxically transparent and non-transparent. A taxpayer can easily see how high the tax is by looking at the receipt for any purchase. It’s hard to imagine [...]