Tax News

Top Story

Sales Tax Update - April 2025

by Michael T. Dillon, Esq., Dillon Tax Consulting LLC

4/26/2025

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 ...

Sales Tax Update – December 2023

Michael T Dillon, Dillon Tax Consulting LLC

12/12/2023

Online commerce provides the ideal environment for wholesale transactions and drop-shipments. You can literally have no employees or inventory – just a website and you are in business. BUT – if you are the wholesaler, every sale you make is considered a retail transaction by taxing authorities, and is subject to applicable sales tax, unless and until ...

Sales Tax: Strategic Thinking as Your Business Plans for 2024

Michael T Dillon, Dillon Tax Consulting LLC

11/21/2023

As 2023 comes to an end, lets recap a few important sales tax changes and offer insight into what taxpayers can expect for 2024:

· Economic Nexus Transaction Counts – Initially, more than half of the states adopting economic nexus thresholds included a transaction count element as part of the threshold, meaning that a remote seller would ...

Sales Tax Audits

Dillon Tax Consulting

10/16/2023

ARE YOU READY?

It’s no secret that states are running the most significant budget shortfalls in the Post-WWII era. As a remedy, they can either raise tax rates, increase the base, add more taxes, or heighten enforcement. Clearly the most pragmatic thing, and least politically problematic thing to do is heighten enforcement. And the ...

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting