Use Tax (Pt. 2)
Here's a glimpse of what you'll learn: Auditors and use tax Commons use tax problems Contractor use tax issues
Sales Tax & More
Sales Tax & More is the weekly show that talks about everyone's favorite topic...Sales Tax! Listen in each week as we talk with experts, professionals, and more to help you understand this often-overlooked tax.
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Use Tax (Pt. 1)
Here's a glimpse of what you'll learn: The history of use tax What is use tax? What is a vendor's use tax? Why is it relevant to use tax? What is a consumer's use tax?
Taxability (Pt.2)
Here's a glimpse of what you'll learn: What is Tangible Personal Property? How is TPP incorporated into real property? What is real property in that instance? How does taxability affect TPP that's used or consumed in manufacturing? What are some taxability recommendations?
Taxability (Pt.1)
Here's a glimpse of what you'll learn: Why is the most common response to taxability "it depends"? Why are there so many variables when it comes to taxability? What is Tangible Personal Property (TPP)? Are services taxable?
Rates & Sourcing: Tangible Personal Property
Here's a glimpse of what you'll learn: What rates should I use? Local Rates: Origin vs. Destination Based Sourcing How do rates and sourcing relate to each other?
Income Tax Basics
What is an income tax and who is responsible for paying it? How is income tax different from a sales or use tax? Does income tax affect e-commerce sellers? Are they protected by Public Law 86-272? Have there or will there be any major changes to Public Law 86-272? What can businesses do to make sure that they're staying income tax compliant?
Physical Presence Nexus Myths
Does physical presence matter for sales tax anymore? Myth 1: "I don't have to worry about sales tax nexus if I am under the economic threshold" Myth 2: "It's never been a problem before and it won't be a problem in the future" Myth 3: "Registering for sales tax creates income tax nexus"
How to Fix a (Sales Tax) Broken Heart
What are the most common sales tax pitfalls? What should someone do if they've never paid sales tax? What should someone do if they're not registered in the correct number of states?
Nexus Basics
What is the difference between physical and economic nexus? Economic Nexus vs. Physical Nexus Details
International Seller Basics
Who is considered an international seller? What are some of the common issues that international sellers face? Does an international seller need a US entity to sell in the United States or collect sales tax? Are there any benefits of opening a US entity? What is a good strategy for international sellers who are trying to get compliant? What are some resources that they can utilize?
Sales Tax Return Basics
The difference between online vs. paper returns Three of the most common methods for balancing Notice management The discrepancies between tax collected and tax remitted
Starting The Year Off Right (2026)
When it comes to a nexus footprint, what should you be doing at the new year? What does a lot of states dropping their transaction thresholds last year mean for starting this year off with your sales tax plan? How can you find out where you should deregister? Is your sales tax partner helping you with that? What should you be looking at? What should be considered for your 2026 tax plan?
Sales Tax FAQs #11: Rates & Sourcing (Part 2)
Which rate should someone use when collecting tax? And do states and local jurisdictions have the same rates? What the difference between origin based and destination sourcing? Where are tangible personal property (TPP) and digital property sourced? Are there differences between how they are sourced?
Sales Tax FAQs #10: Rates & Sourcing (Part 1)
Does every state have a local tax rate? What factors can influence whether or not a local tax rate is charged? Which type of tax would require local tax collection? How do local tax rates affect remote sellers? What determines whether a remote seller will be subject to it? Are there any exemptions? How can someone figure out the state and local tax rates? What are good resources and what are bad…
Sales Tax FAQs #9: Audits
What red flags can trigger and audit? What are some big things someone should be paying attention to? How can someone be proactive when it comes to preparing for a sales tax audit? Who would STM's audit defense service benefit? Who is not right for it? Who should be looking for this?
Sales Tax for Contractors
When materials are moved to out-of-state job sites, do they trigger use tax obligations? What are the hidden nexus risks of warranties, repairs, and subcontractor work? How can someone understand when registration is required and when it's not required?
Sales Tax FAQs #8: Exemption Certificates
What can an exemption be applied to? How do you obtain an exemption certificate? Who is and isn't a good fit for STM's exemption certificate management service?
Sales Tax FAQs #7
What are the most aggressive states conducting audits right now? Why is Artificial Intelligence (AI) a bad idea for sales tax? What is the connection between marketplaces and economic nexus?
Sales Tax FAQs #6
Does any FBA seller have to pay income taxes in any state where their inventory is stored Why can't you register prospectively in Illinois and some of the other states? Would you do a VDA if you have an acquired entity with long-term exposure due to an employee working in the state and they don't have detailed sales data from the legacy accounting system? What are the chances of a state finding a…
Sales Tax FAQs #5
What type of documentation should a vendor collect from their customers that claim they do not meet the economic nexus for a specific state? What is the best way to resolve sales tax collected in the wrong states? Is it the seller's or purchaser's responsibility to make sure use tax is paid?
Sales Tax FAQs #4
Alaska Registration & VDA Why would you do a historic registration instead of a VDA? Can free items from a vendor be subject to use tax in a state? Can certain exemption certificates be dated retroactively?
Sales Tax FAQs #3: Physical Presence
The basics of determining physical presence when it comes to sales tax. Does physical presence matter for sales tax? What should someone do once they've determined they have physical presence for sales tax?
Sales Tax FAQs #2
What implications do states eliminating their sales tax transaction thresholds have for sellers? What is a retail delivery fee? And do people need to be worrying about it? What is the difference between an amnesty and a VDA?
Sales Tax FAQs
When does someone need to register to collect sales tax? What is nexus? What's the difference between sales and use tax?
The Cardinal Sin of Sales Tax
Why do we call sales tax collection without remittance the cardinal sin of sales tax? Are people doing this on purpose? How do people find themselves in this situation? What should someone do if they find themselves in this situation?
Deregistrations
The dangers of working with a software company to perform services. What is a deregistration? Why would someone want to deregister if they're not switching an entity? Is deregistration an easy process? Are there circumstances where you would not want to deregister? 3 Things STM does when doing a deregistration process.
Exemption Certificate Management (ECM)
Why are certificate issues the leading cause of large assessments for companies required to collect them? What is the importance of exemption certificate management documentation in an audit? What is one of the biggest mistakes companies make when it comes to ECM?
Why are software companies registering their clients in too many states?
Why are companies registering their clients in too many states? Is it a problem of too many or not enough when it comes to state registrations? What are the issues with either of those problems?
Starting The Year Off Right
Nightmares Before Christmas
Nightmare #1: State of Iowa & Software Companies How to prevent issues with getting deregistered Nightmare #2: Canada & Registering for the goods and services tax (GST) Making sure you're registered in all five Canadian provinces
The Triage Program
What is the triage program? What are we referring to that needs a triage? What are some of the issues out there? What the triage program entails. Who's a good candidate for the program?
Let's Talk about Canadian Sales Tax!
What is a Canadian business number? The process of registering in the five different Canadian Provinces. Registering in Canada with an online account. Is the language barrier affective when working in Quebec?
Dear Mike #4 - Please Answer My Sales Tax Questions
Is physical presence required for nexus? If you have nexus for sales tax, do you have nexus for income tax? What should you do if you meet an economic nexus threshold but have exempt sales? Do employees working remotely create nexus for the company?
Massachusetts 2024 Amnesty Program
Information about the Massachusetts Amnesty Program Why Mike likes this Massachusetts amnesty And what is different about this amnesty that makes Mike like it better than a VDA
Sales Tax Horror Stories
Horror Story #1: Small Sellers Program & Being Registered in a State not Required to be Registered In. Horror Story #2: Miscommunication from Sales Tax Provider Horror Story #3: Problems with the Streamlined Sales Tax Program
The Audit Process
Why would you be audited? T he audit process? How do you proactively prepare?
Marketing Traps and How To Avoid Them
What is a marketing trap How is this relevant in the sales tax world ? How do you avoid a marketing trap?
Dear Mike, Please Answer My Sales Tax Questions #3
When do I need to register to collect sales tax? Do states care whether sales are taxable or exempt when analyzing economic nexus thresholds? Do they look at total sales or just taxable sales? Do exemption certificates expire? How often should I request updated ECM certificates?
Debunking The Autopilot Myth
The critical issues affecting the sales tax world. The pitfall of software companies and their autopilot programs. How business are responding to these arising issues and what the software companies are telling their customers. What to do if you find yourself negatively impacted by these autopilot programs.
Notice Management
What is a notice and why would I get one? Why is it important to manage notices What is notice management and who should handle it? Anything else you want to add?
Should You Get an Automated Nexus Review?
In this episode we answer the questions... Many platforms, software companies, and even some accounting firms are offering automated nexus reviews. Are these good deals? How can someone avoid this or what would an alternative to this route be? If someone has gone this route and is registered in too many states, what should they do next?
Cautionary Tales - Should All Software Companies Be On Autopilot?
Today we will talk about: Cautionary tales What should these business's do going forward Bonus Content: How much power do states have?
Mergers and Acquisitions -For The Buyer
As a buyer… what sales tax liability issues should someone be on the lookout for when it comes to mergers and acquisitions? Have we seen anyone walk into trouble because they didn't know what to look out for? How does a buyer do their due diligence in the sales tax arena for a merger or acquisition?
Do States Tax Digital Products
Do states tax digital products? What about downloaded pictures, videos, and books? Why do people get this wrong? What is the common misconception here? Technology is advancing rapidly is any of this set in stone?
Mergers and Acquisitions -For The Seller
In this episode of the Sales Tax and More podcast we discuss... What would be the first piece of advice you would give to a business that is about to merge or be acquired from a sales tax perspective? What should a business do or disclose if they know or discover they have issues? What consequences and liability issues could the seller of business run into if they do not take care of exposure? Any…
Local Jurisdictions and the Problems They Can Create When Collecting or Remitting Sales Tax.
In this episode we talk about... what do local jurisdictional rates consist of? Are local jurisdictions a problem in every state? what are some of the worst states?
International Sellers
In this episode of the Sales Tax and More podcast, we answer the following questions... Who are we talking about when we say International sellers? What are common issues we see for international sellers? What would a good strategy be for International sellers trying to get compliant? How can we help them and where can they look for additional resources
Distraint Warrant Scams
What is a "distraint notice" What are some things to look out for when determining if something is a scam? A review of the general process when dealing with any notice to determine if it's a scam.
Dear Mike #2 - Please Answer My Sales Tax Questions
In this episode, we answer a few questions from our listeners including... Should you register if you hit the threshold one year but don't anticipate any more activity in that state and all the sales are tax-exempt per the state's laws? Does it make sense to do this and then deregister? Do I need a registered agent when registering for sales tax? I've determined economic nexus in each state but…
What To Do When Your Business Sales Are Exploding
In this podcast episode we discuss... What to do when you find yourself suddenly buried in sales Common pitfalls How should a business approach sales tax strategy Where you can find helpful resources