Exemption Certificate Management
Exemption Certificate Management

Here’s a glimpse of what you’ll learn:

  • Missing, incomplete, or otherwise invalid exemption certificates are generally the leading cause for large audit assessments in companies that are required to collect certificates. Has it always been this way?

  • When we start talking about recessions and the states needing to refill their coffers it sounds a lot like today. Do we see any parallels?

  • We know that certificates will be an issue for many companies, but why are certificates such a big issue in an audit?

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Michael Fleming
Part 3: Most Helpful FAQ at Sales Tax and More
Part 3: Most Helpful FAQ at Sales Tax and More

Here’s a glimpse of what you’ll learn:

  • Do exemption certificates expire?

  • Can I write into my agreements or invoices that the customer is responsible for paying sales use tax?

  • If the vendor does not charge sales tax, does the purchaser need to pay use tax?

  • If the purchaser is required to pay use tax, can I tell my customers to pay the use tax?

  • Do I need to register when I am over one transaction threshold but not the other?

  • What should I do if my customer keeps short paying the tax on the invoice?

  • I have heard that sales to a business are not taxable. Is this true?

  • Do I have to accept a certificate, whether it be a resale or exempt entity certificate?

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, Ellie Moffat, Amazon Sellers
What is a Marketplace?
What is a Marketplace?

Here’s a glimpse of what you’ll learn:

  • What exactly is a marketplace?

  • Michael J. Fleming shares examples of marketplaces and non-marketplaces

  • The importance of knowing what a marketplace is and whether or not you are selling on one

  • The connection between marketplaces and economic nexus

  • Michael discusses the various caveats to selling on marketplaces and deregistering for sales tax

  • Michael's advice to businesses selling on their own websites

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, Ellie Moffat, Amazon Sellers
Part 2: Most Helpful FAQ at Sales Tax and More
Part 2: Most Helpful FAQ at Sales Tax and More

Here’s a glimpse of what you’ll learn:

  • Are there states with no sales tax?

  • Do I need to register with the Secretary of State when registering for sales tax?

  • Do I need a registered agent when registering for sales tax?

  • Why would I be registered for retailer use tax, seller use tax, or vendor use tax instead of sales tax?

  • Does registration for sales tax create income tax nexus?

  • Is freight taxable?

  • Are foreign sellers subject to U.S. sales tax collection?

  • Do I need a U.S. entity, a U.S. bank account, or an ITIN number to do business or pay sales tax in the United States?

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, Ellie Moffat, Amazon Sellers
Part 1: Most Helpful FAQ at Sales Tax and More
Part 1: Most Helpful FAQ at Sales Tax and More

Here’s a glimpse of what you’ll learn:

  • Do I need to register for sales tax?

  • What is nexus?

  • What is the worst type of nexus?

  • Do states care whether sales are taxable or exempt when analyzing economic nexus thresholds?

  • How do I register for a resale certificate?

  • Do I need to register if I have economic nexus but no taxable sales?

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, Ellie Moffat, Amazon Sellers
California is Sending Out Franchise Tax Letters
California is Sending Out Franchise Tax Letters

Here’s a glimpse of what you’ll learn:

  • Michael J. Fleming explains why income tax will be the next problem for large Amazon sellers

  • Why is California currently pursuing sellers?

  • Michael discusses the letters being sent out by California’s Franchise Tax Board

  • What options do sellers have in regards to the franchise tax letters?

  • Michael's recommendations to Amazon FBA sellers

  • What complying with the California franchise tax involves

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, Ellie Moffat, Amazon Sellers
Sales Tax Research Dos and Don'ts
Sales Tax Research Dos and Don'ts

Here’s a glimpse of what you’ll learn:

  • Michael J. Fleming shares what firms looking to carry out their own sales tax research should not do

  • Michael's advice on making phone calls to states to ask about taxability

  • Why you shouldn’t assume that the competition is doing it right

  • Michael explains why the Frequently Asked Questions (FAQ) page is not always authoritative

  • Should you trust your accountants when it comes to sales tax advice?

  • The tools companies and sellers can use to carry out their research

  • Michael's final thoughts on the taxation of services

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat
What Happens If You've Never Paid Sales Tax?
What Happens If You've Never Paid Sales Tax?

Here’s a glimpse of what you’ll learn:

  • Michael J. Fleming explains what could happen if a company hasn't been paying sales tax

  • How states can trace and find companies who have never paid their taxes

  • Michael shares a case story of a Missouri client who failed to pay taxes for his virtual business

  • How discovery units follow up on audit leads

  • What states can do after finding a non-taxpayer—and how you can avoid major consequences

  • Do states have the power to enforce assessments across state lines?

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat
Are Gifts and Donations to Charities Exempt from Sales Tax
Are Gifts and Donations to Charities Exempt from Sales Tax

Here’s a glimpse of what you’ll learn:

  • Do gifts and donations to charities create tax consequences for the giving companies?

  • The factors that determine whether or not gifts and donations are taxable

  • Michael J. Fleming shares how specific states approach use tax exemptions

  • Why businesses should take note of the language used by different states when it comes to sales tax rules

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat, donation, charity
Latest Updates on Sales Tax Problems in Illinois
Latest Updates on Sales Tax Problems in Illinois

Here’s a glimpse of what you’ll learn:

  • Michael J. Fleming shares the difference between retailers’ use tax and retailers’ occupation tax in Illinois

  • Where did the problems with the collection of retailers’ tax in Illinois first begin?

  • How Illinois has resolved the sales tax problems for Amazon sellers

  • What remote sellers outside of Illinois need to know about collecting sales tax

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Michael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat, software, taxability of software
Sales Tax Trends
Sales Tax Trends

Here’s a glimpse of what you’ll learn:

  • Sona Akmakjian's thoughts on the impacts of the Wayfair case on retailers and businesses

  • Sona talks about the results of the Avalara survey about the attitudes and effects of the Wayfair case

  • Why people should stop waiting for Congress to step in on the case

  • How COVID-19 has impacted automation and the eCommerce industry

  • Are more accountants and CPAs getting involved in state and local taxes (SALT) in light of the Wayfair case?

  • How to get in touch with Sona Akmakjian

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Michael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Sona Akmakjian, Avalara
According to a Recent Survey
According to a Recent Survey

Here’s a glimpse of what you’ll learn:

  • Michael J. Fleming’s thoughts on the results of the recent Avalara survey about sales tax compliance

  • The importance of being proactive and vigilant about changes in the world of sales tax

  • Michael shares the three greatest areas of exposure when it comes to non-compliance

  • How CPAs, bookkeepers, and other accountants can help their clients comply with recent changes in sales tax

  • Where to learn more about Sales Tax and More

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat
Canadian Sales Tax
Canadian Sales Tax

Here’s a glimpse of what you’ll learn:

  • Should U.S. sellers be worried about Canadian sales tax?

  • The major differences between sales tax in the U.S. and Canada

  • How to register for taxes in the different Canadian provinces

  • Michael J. Fleming talks about the widely misunderstood small seller exemption of $30,000

  • Michael explains the Canadian term "carrying on business" in reference to nexus

  • Does Canada pursue sellers for non-collection of sales tax?

  • Sales Tax and More’s resources for Canadian sales tax

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat
eCommerce Sellers Sales Tax Update
eCommerce Sellers Sales Tax Update

Here’s a glimpse of what you’ll learn:

  • Do eCommerce sellers need to be concerned with sales tax?

  • Michael J. Fleming explains the connection between selling on online marketplaces and sales tax

  • How sales tax applies to sellers using Shopify, BigCommerce, or their own websites

  • Can inventory in Amazon warehouses create nexus in some states?

  • Why some companies have not been compliant with the Wayfair ruling and the consequences they may be facing

  • Where to get in touch with Sales Tax and More

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat
Services - Are They Taxable?
Services - Are They Taxable?

Here’s a glimpse of what you’ll learn:

  • Are services taxable and why is there so much confusion about it?

  • The states that are more aggressive than others when taxing services

  • The services that are commonly taxed in most states

  • Michael J. Fleming talks about the hidden problems he sees in terms of taxing different services

  • Where to get in touch with Michael and learn more about Sales Tax and More

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PodcastMichael FlemingSales Tax, Michael Fleming, Sales Tax and More, IRS, Ellie Moffat