Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
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Texas Comptroller Adopts Changes to Data Processing Services
Effective April 2, 2025, the Texas Comptroller effected changes to Texas Administrative Code Rule 3.330, addressing the definition and sales tax treatment of data processing services, most specifically (1) refining what constitutes and does not constitute data processing services, and (2) adopting an exclusion for data processing that is sold for a single charge with another service if the data processing service (a) does not have a separate value and (b) is ancillary to the other service. Data processing is defined as “the computerized entry, retrieval, search, compilation, manipulation, or storage ...
read more2022 is expected to bring heightened enforcement and increased sales tax audit activity for remote sellers. Charles Maniace, a vice president at the tax software firm Sovos, states that “States are now truly ready to [start] being fairly aggressive in their enforcement against existing online sellers.” [Forbes, Sales Taxes in 2022 – Issues to Watch for ...
read moreAs 2021 comes to an end, lets recap a few important sales tax changes and offer insight into what taxpayers can expect for 2022:
• Economic Nexus – As of July 2021, two states, Florida and Kansas, have sales tax economic nexus. While both measures impose a safe harbor threshold of $100,000 in annual sales, below ...
read moreIn the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair, s tates may now require remote sellers with no physical presence in a state to collect sales tax on sales of taxable products and services delivered to customers in that state. This ruling does not simply affect online retailers ...
read moreMaryland will begin imposing sales tax on the sale of digital products, starting March 14, 2021. This is an abrupt change in tax policy for a state that has historically steered away from imposing sales tax on electronically delivered and remotely accessible software, digital products, and cloud-based data and information services. These changes may be ...
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As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states (all except Florida and Missouri) have adopted economic nexus provisions for sales tax compliance purposes. Even the Alaskan local jurisdictions have gotten in on the action, adopting ...