Archive
2026 Articles
69 articles published in 2026
august 2026
View month →NYC Pied-à-Terre Tax: Rates, Exemptions, and Legal Challenges
New YorkNew 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 …
47th Street, Gold Bars, Rolexes, and New York Sales Tax: Why Albany Is Coming for the Precious Metals Exemption
New YorkI 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…
The Hidden Cost of Signing a NY Sales Tax Sampling Agreement
New YorkIn New York sales tax audits, one of the most consequential documents is often not the Notice of Determination, the Statement of Proposed Audit Change…
Airbnb & VRBO Host Sales Tax: What the Platforms Don't Cover
MarketplaceA 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…
july 2026
View month →New Jersey Sales Tax Audit Defense: What to Know
New JerseyI 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 Is Ending Its Software Tax Exemption in 2027: What SaaS Companies Need to Do Now
ColoradoColorado 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 Will Tax SaaS Starting January 1, 2027: What Software Companies Need to Know
CaliforniaCalifornia 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…
Illinois Sales Tax Amnesty vs. Voluntary Disclosure: Which Path Saves You More?
IllinoisThe 2026 Illinois Remote Retailer Tax Amnesty closes October 31. Most remote retailers with Illinois exposure I have talked to lately are treating it …
Pre-Sale Sales Tax Cleanup: Protect Deal Value Before M&A Due Diligence Starts
GeneralIf 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…
Indiana and Illinois Sales Tax Amnesty 2026: Two Windows Are Open Right Now
Tax AmnestyIf 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…
11 NYC Sales Tax Pitfalls That Blindside Business Owners (and How to Avoid Them)
New YorkMarco 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 …
California Sales Tax Nexus: What Out-of-State Sellers Need to Know in 2026
CaliforniaThe California Department of Tax and Fee Administration already knows how much you sold into California last year. They get that data from Amazon, Sho…
Indiana Tax Amnesty 2026: What Small and Mid-Size Businesses Need to Know
IndianaThe 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…
june 2026
View month →Shopify Sales Tax Nexus: What Shopify Tax Does Not Do
GeneralYou 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…
Illinois Sales Tax Audit 2026: What IDOR Is Looking For and Who Gets Found
IllinoisYou 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…
What Triggers a New York Sales Tax Audit and How to Stay Off the List
New YorkThe letter from the New York Department of Taxation and Finance arrived on a Tuesday. The business had been operating for six years, filing quarterly,…
California CDTFA Sales and Use Tax Audits: What Business Owners Need to Know
CaliforniaFor California businesses, the most unnerving mail often comes in a simple white envelope marked with the seal of the [California Department of Tax an…
may 2026
View month →Top Reasons New Yorkers Face Sales Tax Audits
New YorkGetting 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…
Navigating Sales Tax Audit Appeals in NY
New YorkYou open a thick envelope from the New York State Department of Taxation and Finance, glance at the "Notice of Determination," and your stomach drops.…
California Sales Tax for Ghost Kitchens, Catering, and Food Establishments: Marketplace Facilitators, Audit Risk, and Close-Out
CaliforniaGhost kitchens and delivery-driven food businesses are expanding across California. With that growth, California sales tax audits are expanding right …
Colorado Just Ended the Sales Tax Exemption for Downloadable Software - What Your Business Needs to Know
ColoradoFor years, businesses selling downloadable software into Colorado have operated under a straightforward assumption:[ software delivered electronically…
FDA Authorizes the First Fruit-Flavored Vapes. A Real Shift May Be Coming.
GeneralOn Tuesday, May 5, 2026, the FDA did something it had never done before. The agency authorized the first fruit-flavored electronic cigarettes for adul…
april 2026
View month →Understanding NY Sales Tax Audit Timelines
New YorkThe 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…
Think Your New York Sales Tax Liability is Final? When and Why a "Final" Liability Can Still Be Challenged
New YorkFor 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…
California Sales Tax for Ghost Kitchens, Catering, and Food Establishments
CaliforniaHow to Appeal Texas Sales Tax Audit Results
Texas**A step-by-step guide to Statement of Grounds, redetermination, hearings, and refund paths after a Texas Comptroller sales tax audit.** If you disag…
PACT Act + Vaping: The Compliance Map for Shipping, Reporting, and Registrations (and Where Businesses Still Get It Wrong)
PolicyThe expansion of the Prevent All Cigarette Trafficking (PACT) Act to include electronic nicotine delivery systems (ENDS) transformed the regulatory la…
Post-Audit Steps for NY Sales Tax Resolution
New YorkYou 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…
march 2026
View month →South Carolina Supreme Court Rules Against Amazon
South CarolinaWho Gets Audited in Texas and Why
Texas**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 …
Sampling and Projection in Texas Sales Tax Audits
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…
Your Rights in a NY Sales Tax Audit Appeal
New YorkYou 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…
Statute of Limitations in Texas Sales Tax Audits
Texas**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…
Common Mistakes During NY Sales Tax Audits
New YorkThat 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…
Texas Sales Tax Audit Guide
Texas**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…
Common Texas Sales Tax Audit Issues and Penalties
Texas**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…
Texas Sales Tax Audit Timeline and Taxpayer Rights
Texas**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…
New York Sales Tax Audits and Seven Year Look-Back: Can a New York Sales Tax Audit Really Go Back Seven Years?
New YorkIn 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…
New Jersey's Tax Mediation Pilot Program: A Practical Resolution for Sales Tax Disputes
New JerseyIf 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…
NY Sales Tax and Flowers: What New York Florists and Customers Need to Know About Sales Tax
New YorkWith 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…
Rising Fuel Prices, Global Conflict, and the Growing Complexity of Sales Tax
GeneralRecent economic and geopolitical developments are highlighting an important reality for businesses across the United States. Major economic events oft…
february 2026
View month →StubHub Just Lost an $8.5 Million Wisconsin Sales Tax Case and Marketplace Businesses Should Pay Attention
WisconsinA Wisconsin Court of [Appeals](https://www.wicourts.gov/ca/opinion/DisplayDocument.pdf?content=pdf&seqNo=1061956&utm_source=chatgpt.com) panel just ha…
How to Appeal Nevada Sales Tax Audit Results
Nevada**A practical guide to petitions for redetermination, the 45-day deadline, hearings, Tax Commission appeals, and how to preserve your strongest issues…
Who Gets Audited in Nevada and Why
Nevada**Understand Nevada Department of Taxation audit selection, common risk signals, and what to prepare before a Nevada sales tax audit expands. ** Most…
Nevada Sales Tax Audit Timeline and Taxpayer Rights
Nevada**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…
How Far Back Can Nevada Audit Sales Tax? 3 Years vs 8 Years
Nevada**What the Nevada Department of Taxation can review, why registration and filing history change the lookback period, and how statute waivers and fraud…
Impact of Recent NY Sales Tax Law Changes on Audits
New YorkPicture 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…
Nevada Sales Tax Audit Guide: What to Expect and How to Protect Your Business
Nevada**A practical, consult-ready roadmap for handling a Nevada Department of Taxation Sales and Use Tax audit, from first contact through resolution. ** …
1099-K Mismatch in a New York Sales Tax Audit? Here's How to Clean It Fast
New YorkNew 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…
Nevada Recordkeeping Requirements for Sales Tax Audits
Nevada**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. *…
Trump Tariff Decisions and State Tax Risk: Where Refund Opportunities Create Exposure
PolicyThe tariffs imposed during the Trump administration under Section 301 and Section 232 reshaped supply chains across the country. For many importers, t…
Common Nevada Sales Tax Audit Issues and Penalties
Nevada**The Nevada Department of Taxation audit issues that most often create assessments, plus a clear penalties and interest table so you can prioritize w…
The Hidden Cost of Signing a NY Sales Tax Sampling Agreement: How Test Period Consents Can Undercut Your Sales Tax Audit Defense
New YorkIn 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…
How to Minimize Disruptions During an NY Audit
New YorkThe 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…
january 2026
View month →The Ongoing Evolution of Economic Nexus & Transaction Thresholds
NexusIf 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…
Statute of Limitations in Illinois Sales Tax Audits
IllinoisLearn 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
LouisianaHow 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 …
Mayor Mamdani, New York City Taxes, and the Future of the New York City Commercial Rent Tax
New YorkAs 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…
A New York Court Draws the Line on Taxing Site Safety Services
New YorkSales tax disputes rarely attract attention outside the audit room, but some decisions quietly reshape how advisors should think about risk, complianc…
Louisiana Sales Tax Statute of Limitations Explained
LouisianaCalifornia CDTFA "XYZ" Letters: A Practitioner's Guide for California Sales and Use Tax Audits
CaliforniaIn 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 Audit Ultimate Guide
Louisiana• Louisiana sales tax audits are driven by data analysis, third-party reporting, and compliance patterns, not random selection. • You must comply wit…
Louisiana Sales Tax Audit Hot Spots Explained
LouisianaFiling a Louisiana Board of Tax Appeals Petition: A Step-by-Step Guide
LouisianaFiling a Louisiana Board of Tax Appeals Petition: A Step-by-Step Guide
LouisianaLouisiana Notice of Assessment: How the Sixty-Day Deadline Works
LouisianaWhen Even Billion-Dollar Brands Slip on Sales Tax: Lessons from SKIMS' New Jersey Settlement
New Jersey**Sales Tax Audit Risk in New Jersey: What the SKIMS Settlement Teaches Online Sellers** A recent New Jersey sales tax enforcement action involving S…
IL Audit Subarticle - Who Gets Audited in Illinois and Why
Illinois**Learn which Illinois businesses get audited most often and why ** Illinois sales tax audits are rarely random. The Illinois Department of Revenue (…
Washington's New International Remote Seller Voluntary Disclosure Program: Why Its Better Than the Traditional VDA
WashingtonIn late 2025, the Washington Department of Revenue introduced a limited International Remote Seller Voluntary Disclosure Program, creating a unique co…