2026 Articles

States will try a myriad of tactics to collect their revenue. Generally, they start by going for the business and will attempt to file liens, freeze a…

You are the owner of a Georgia construction company. You’re two months into a sales tax audit when your auditor presents you with a sampling agreement…

A Pennsylvania restaurant owner receives a notice from the Pennsylvania Department of Revenue. He takes out the notice and sees that it's an audit sum…

You sent off the IDR response and shipped off the records. After waiting about two weeks, the auditor reached out with more questions. Some of the que…

I had a recent restaurant client who received an audit notice for $72,000, and crossed $100,000 in liabilities with penalties and interest. Over the l…

Your controller pulls the purchase ledger and shows a check mark in the resale certificate column for half of the material orders in the last three ye…

In April 2024, New York Attorney General Letitia James announced the arrest of Guy Kennedy Nicolas, a car dealership owner who failed to report more t…

Selling goods online is a complex business. Usually, our clients sell into many, if not all states, and have products, shipments, and customer issues …

Running a restaurant in Ohio is one of the hardest ways to build a business. When an Ohio Department of Taxation audit notice lands on your desk, the …

Quick Answer: In New York, labor on a capital improvement is not subject to sales tax, but only if you have Form ST-124 to prove it. Through my years…

New York City's new pied-a-terre tax has become one of the most transformative, and controversial, changes in the City's tax code. In April, New York …

I have been watching New York's precious metals exemption closely for years. The Diamond District on 47th Street is one of the most concentrated secon…

In New York sales tax audits, one of the most consequential documents is often not the Notice of Determination, the Statement of Proposed Audit Change…

A New York vacation rental owner lists her Hudson Valley property on Airbnb. Three years later, an auditor tells her she owes $34,000, calculated from…

I get a version of this call every week. A business owner in New Jersey opens a letter from the Division of Taxation. There is a number on it, sometim…

Colorado signed HB 26-1223 on June 4, 2026. Pursuant to the new law, effective January 1, 2027, the state's longstanding exemption for electronically …

California just added SaaS to its sales tax base. Governor Newsom signed SB 122 on June 29, 2026, and starting January 1, 2027, prewritten software, i…

The 2026 Illinois Remote Retailer Tax Amnesty closes October 31. Most remote retailers with Illinois exposure I have talked to lately are treating it …

If you are planning to sell your business in the next one to three years, sales tax is probably not on your preparation list. It should be, because it…

If your business has been selling into Indiana or Illinois without collecting and remitting sales tax, there is a narrow window this summer to come cl…

Marco has been running his deli on the Upper West Side for two years. Hot sandwiches, great coffee, a line out the door most mornings. His accountant …

The California Department of Tax and Fee Administration already knows how much you sold into California last year. They get that data from Amazon, Sho…

The Indiana Department of Revenue is running a tax amnesty program from July 15 through September 9, 2026. If your business has unpaid Indiana sales t…

You pulled a state-by-state revenue report before your accountant meeting and Illinois jumped out: $318,000 in sales over the last 14 months, zero reg…

You already know IDOR launched an amnesty program this year. What you may not have registered yet is what that program tells you about what comes next…

The letter from the New York Department of Taxation and Finance arrived on a Tuesday. The business had been operating for six years, filing quarterly,…

For California businesses, the most unnerving mail often comes in a simple white envelope marked with the seal of the [California Department of Tax an…

Getting a New York [sales tax audit notice](/new-york/sales-tax-audit-defense-help) can feel like it came out of nowhere. One day you are trying to ke…

You open a thick envelope from the New York State Department of Taxation and Finance, glance at the "Notice of Determination," and your stomach drops.…

Ghost kitchens and delivery-driven food businesses are expanding across California. With that growth, California sales tax audits are expanding right …

For years, businesses selling downloadable software into Colorado have operated under a straightforward assumption:[ software delivered electronically…

On Tuesday, May 5, 2026, the FDA did something it had never done before. The agency authorized the first fruit-flavored electronic cigarettes for adul…

The day a [New York sales tax audit notice](/new-york/sales-tax-audit-defense-help) hits your mailbox, the first question that usually comes to mind i…

For many New York businesses, receiving a Notice and Demand for Payment from the New York Department of Taxation and Finance feels like the end of the…

**A step-by-step guide to Statement of Grounds, redetermination, hearings, and refund paths after a Texas Comptroller sales tax audit.** If you disag…

The expansion of the Prevent All Cigarette Trafficking (PACT) Act to include electronic nicotine delivery systems (ENDS) transformed the regulatory la…

You open a New York sales tax audit report and see a six-figure balance you never expected. The columns of tax, interest, and penalties do not match w…

**Learn how Texas Comptroller audits are selected, what triggers a Texas sales tax audit, and how to reduce risk before an audit expands. ** A Texas …

**How Texas Comptroller sampling works, when it is allowed, what "projection" means, and how to challenge a distorted sample in a Texas sales tax audi…

You open the envelope from New York State and feel your stomach drop. The [Notice of Determination](https://www.tax.ny.gov/pdf/current_forms/orpts/rp5…

**How far back the Texas Comptroller can assess, what can extend the lookback period, and why statute waivers matter in a Texas sales tax audit. ** I…

That thin white envelope from the [New York Department of Taxation and Finance](https://www.tax.ny.gov/) can feel heavier than anything else in your m…

**What to expect in a Texas Comptroller sales and use tax audit, and how to protect your business from expensive assessments ** A Texas sales tax aud…

**The most common Texas Comptroller audit findings, how penalties and interest can multiply the bill, and what to fix first. ** A Texas sales tax aud…

**A practical walkthrough of the Texas Comptroller audit process, key deadlines, and the rights that help you stay in control. ** A Texas sales tax a…

In New York sales-tax audits, taxpayers are often surprised to learn that the New York Department of Taxation and Finance is examining and reviewing s…

If your business is facing a New Jersey sales and use tax audit, there may be a saving grace - the New Jersey Division of Taxation Mediation Pilot Pro…

With Valentine's Day and International Women's Day now behind us, florists across New York have just experienced one of the busiest seasons of the yea…

Recent economic and geopolitical developments are highlighting an important reality for businesses across the United States. Major economic events oft…

A Wisconsin Court of [Appeals](https://www.wicourts.gov/ca/opinion/DisplayDocument.pdf?content=pdf&seqNo=1061956&utm_source=chatgpt.com) panel just ha…

**A practical guide to petitions for redetermination, the 45-day deadline, hearings, Tax Commission appeals, and how to preserve your strongest issues…

**Understand Nevada Department of Taxation audit selection, common risk signals, and what to prepare before a Nevada sales tax audit expands. ** Most…

**A step-by-step guide to what happens in a Nevada Department of Taxation sales and use tax audit, what you should receive in writing, and how to prot…

**What the Nevada Department of Taxation can review, why registration and filing history change the lookback period, and how statute waivers and fraud…

Picture opening your mail to find a [New York sales tax audit](/new-york/sales-tax-audit-defense-help) notice, right after you heard that the state ch…

**A practical, consult-ready roadmap for handling a Nevada Department of Taxation Sales and Use Tax audit, from first contact through resolution. ** …

New York sales tax audits rarely start with a phone call. New York taxpayers often wonder - why has my business been selected for a New York sales tax…

**What Nevada expects you to keep, how long you must keep it, and how to organize records so a Nevada Department of Taxation audit stays controlled. *…

The tariffs imposed during the Trump administration under Section 301 and Section 232 reshaped supply chains across the country. For many importers, t…

**The Nevada Department of Taxation audit issues that most often create assessments, plus a clear penalties and interest table so you can prioritize w…

In New York sales tax audits, one of the most consequential documents is often not the [Notice of Determination](https://www.tax.ny.gov/online/electro…

The day a [New York sales tax audit](/new-york/sales-tax-audit-defense-help) notice lands on your desk, your first thought probably is not about tax l…

If you're still monitoring transaction counts to track sales tax nexus, you may be watching the wrong metric. At least 15 states have already eliminat…

Learn how far back Illinois can assess sales tax, when the clock starts, and what can extend the audit period. Illinois sales tax audits are not only…

How to Protest a Louisiana Sales Tax Assessment with the Board of Tax Appeals A Practical Guide to Filing a Strong Written Protest Within 60 Days A …

As we kick off the start of 2026, one of the biggest news in New York City is the official election of Zohran Mamdani's term as Mayor of New York City…

Sales tax disputes rarely attract attention outside the audit room, but some decisions quietly reshape how advisors should think about risk, complianc…

In California sales and use tax audits, few issues create more exposure than the inability to substantiate sales reported as "for resale." Even sophis…

• Louisiana sales tax audits are driven by data analysis, third-party reporting, and compliance patterns, not random selection. • You must comply wit…

**Sales Tax Audit Risk in New Jersey: What the SKIMS Settlement Teaches Online Sellers** A recent New Jersey sales tax enforcement action involving S…

**Learn which Illinois businesses get audited most often and why ** Illinois sales tax audits are rarely random. The Illinois Department of Revenue (…

In late 2025, the Washington Department of Revenue introduced a limited International Remote Seller Voluntary Disclosure Program, creating a unique co…