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Sales Tax Update - May 2026

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

5/13/2026

The recent decision by the California Office of Tax Appeals (OTA) is a reminder that states have owner / officer liability provisions under which persons defined as “responsible persons” can be held personally liable for the sales tax debts of the organization. [Z. Sultana, California Office of Tax Appeals, 2026-OTA-204P, May 2026]

California Department of Tax and Finance Administration (CDTFA) conducted a sales tax audit of Ark (a clothing store) for sales tax for the periods 2014-2016, and reviewed z-tapes (i.e., cash register tapes), bank statements and daily sales worksheets. The auditor found a material difference of nearly $700,000 ...

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 ...

Amazon Affiliate Nexus

Dillon Tax Consulting

10/16/2013

IS YOUR STATE NEXT?

I was recently approached regarding a nexus question by a company that was physically located in one state. The company was considering entering into a contractual arrangement with a third-party marketing company located in numerous states. The marketing company proposed to market and promote the company through links on the marketing ...

Sales Tax

Dillon Tax Consulting

10/16/2013

YOU DON’T KNOW THAT YOU DON’T KNOW

When I am referred in to a new client, the client and I go through a set of diagnostic questions designed to help us evaluate the company’s taxable presence, current sales tax compliance, and historical sales tax exposure. Often times, as I begin asking the ...

State Tax Amnesties Provide a Limited Time Offer

Dillon Tax Consulting

10/16/2013

CLEANING UP THE PAST

The City of Los Angeles, Connecticut, Louisiana and Vermont currently have amnesty programs open to past taxpayer sales and/or use tax liabilities. These programs are typically only open for 8 to 10 weeks (LA, Louisiana and Connecticut’s essentially end in November 2013, and Vermont’s ends by May 1 ...

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