Associated Research Source Standard Charts

For those without a significant sales tax background, we suggest seeking professional guidance.

• Nexus

  Click-Through Nexus

  Do Independent Sales Agents Create Nexus?

  Do Warranty Repairs Create Nexus?

• Taxability

  Taxability is so complex, we had to give it its own page! Click here to access the taxability charts.

• Use Tax

  Are Sellers Allowed to Waive Their Right to Receive a Refund So That the Purchaser May Claim the Refund Directly from the State?

  Can a Ruling be Requested for an Item Under Audit?

  Do Letter Rulings Have Value as Precedent?

  Does a Gift to Charity Trigger a Sales or Use Tax Event?

  Does the State Charge a Fee for Letter Rulings?

  Does the State Offer a Direct Payment Permit?

  Is a Refund Required to be Requested Directly from the Vendor?

  Is the Seller Allowed to Keep a Sales Tax Refund or Must It Go Back to the Purchaser?

  Is the Statute of Limitations the Same for Refunds and Assessments?

• Certificates

  Does the State Accept The MTC Uniform Multijurisdictional Certificate With Valid Sales Tax Permit Numbers?

  Exemption Certificate Validity Periods

• Sales Tax Returns

  Does the State Have A Tax Collection Discount?

  Sales Tax Return Due Dates

• Audits/VDAs

  Does The State Have A Managed Audit Program?

• Rates

  Interest Rates On Overpayments 2020

  Interest Rates On Overpayments 2021

  Interest Rates On Overpayments 2022

  Interest Rates On Underpayments 2020

  Interest Rates On Underpayments 2021

  Interest Rates On Underpayments 2022

  2022 State Rates (General)

• Other

  Civil Penalties - Failure to File

  Civil Penalties - Failure to Pay

  Civil Penalties - Intent to Evade

  Criminal Penalties - Failure to File

  Criminal Penalties - Failure to Pay

  Criminal Penalties - Intent to Evade

  Does the State have Origin-Based Sourcing or Destination-Based Sourcing for Interstate Sales?

  Does the State have Origin-Based Sourcing or Destination-Based Sourcing for Intrastate Sales?