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 [...]

Back-to-school sales tax holiday season is here

While the back-to-school shopping sales tax holidays season is upon us, and I’m about to list the jurisdictions granting such gifts, it’s important to remember that these sales tax holidays are probably not going to be the panacea, the proverbial shot in the arm, that the retail industry needs to demonstrate any sort of real [...]

Want to Cash In On Your State’s Amnesty Program?

** This post has been modified from its May 4th version (which focused on amnesty in New Jersey) **
The flurry of page views to this blog and dollars received in New Jersey in response to its latest sales tax amnesty program was so extreme that I decided to re-write that original post to update on [...]

Digital Downloads Sales & Use Tax Cheat Sheet, circa early 2009

No matter how I try to slice or dice this topic, this one just isn’t easy. What was once tangible has become, or can be, intangible tomorrow, if it’s not already so today. The issues of nexus, taxability, and others keep shifting in the virtual world.
In fact, just minutes after this post was published, I [...]

Insomnia

Sometimes when I can’t sleep, I find it’s because I’m thinking about the myriad transaction tax questions running through my mind, such as:
Why were Michigan and Arizona certified as SST states, despite the fact that they don’t yet have the ability to accept SST returns? Does this make any sense? If you think it does, [...]