Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
Nonprofit Organization
2026 - THE YEAR OF THE SALES TAX AUDIT
As we predicted at the beginning of last year, 2025 brought heightened enforcement and increased sales tax audit activity for remote sellers and all sellers, particularly in e-commerce, SAAS and digital service industries. In 2025, Dillon Tax Consulting represented taxpayers in more sales tax audits that in any of our previous years (30+) in multistate sales tax. Furthermore, the states were far more aggressive in their pursuit of additional revenues than in previous experiences. So what are some of the reasons for this, and why do we predict that it will continue ...
read moreNorth Carolina Clarifies Subscriptions to Access Software vs. Digital Content
In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax. Taxpayer, for a subscription fee, provided users with access ...
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 ...
read moreA number of sales tax decisions in Tennessee, Indiana and Illinois serve to remind us all of the uncertainty involving cloud computing transactions, and the importance to seek guidance from tax practitioners regarding your specific facts. While each taxpayers’ facts involved the access to and/or provision of cloud-based services, the transactions for each were ...
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