General

Remote Employees and Sales Tax Nexus

The rise of remote work has significantly changed how businesses operate across state lines. While remote work offers flexibility for employers and employees, it can […]

How the CDTFA Identifies Unregistered Sellers

The California Department of Tax and Fee Administration identifies unregistered sellers by analyzing revenue data, marketplace reporting, federal tax filings, and cross state information sharing. […]

How the Texas Comptroller Identifies Sales Tax Exposure

The Texas Comptroller identifies sales tax exposure by analyzing revenue data, marketplace reporting, federal tax filings, and cross state information sharing. Businesses may be flagged […]

How Long Can California Collect Back Sales Tax

California can assess back sales tax for prior periods where a business had nexus but failed to file required returns. If returns were filed, the […]

How Long Can Texas Collect Back Sales Tax

Texas may assess back sales tax for prior periods where a business had nexus but failed to file required returns. If returns were filed, the […]

How California Calculates Sales Tax Penalties

California calculates sales tax penalties primarily as a percentage of unpaid tax. Penalties may apply when: Penalties are calculated on the tax owed, not on […]

How Texas Calculates Sales Tax Penalties

Texas calculates sales tax penalties primarily as a percentage of unpaid tax. Penalties may apply when: Penalties are based on the unpaid tax amount and […]

Step by Step Voluntary Disclosure in California

A California voluntary disclosure agreement allows eligible businesses to resolve unreported sales tax liabilities before being contacted by the CDTFA. The process generally includes: Voluntary […]

Step by Step Voluntary Disclosure in Texas

A Texas voluntary disclosure agreement allows eligible businesses to resolve unreported sales tax liabilities before being contacted by the Texas Comptroller. The process generally includes: […]

Are Digital Products Taxable in Texas

Texas generally treats many digital products and electronically delivered software as taxable. This may include: Taxability depends on structure and classification. Even if certain digital […]