Category Archives: Sales Tax

2010 California Use Tax Returns Due on January 31st

Posted on January 18, 2011 by Russ

If you own a business in California (including a sole proprietorship, an LLC, or a corporation) and you have had $100,000 of gross receipts or more in a year from 2008 through 2010 and do not otherwise have to file … Continue reading →

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Shaming in Sales Tax for the Fourth Quarter

Posted on December 1, 2010 by Russ

The Board of Equalization posted its fourth quarter 2010 list of the 250 most delinquent taxpayers. The BOE collects sales and use tax in California. (Now, if you’re asking me how the fourth quarter results can be posted at the … Continue reading →

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Amazon 1, North Carolina 0

Posted on October 27, 2010 by Russ

Back in April I reported on Amazon.com’s petition for declaratory relief from North Carolina; the North Carolina Department of Revenue requested information on every purchase of goods since 2005 in the Tar Heel State. And that request was rather inclusive: … Continue reading →

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Alabama Highest in Sales Tax Rates

Posted on August 23, 2010 by Russ

If you don’t want to pay sales tax, go to Delaware, Montana, New Hampshire, or Oregon. On the other hand, if you like high sales taxes, head to Alabama. That’s the crux of a report issued by the Tax Foundation. … Continue reading →

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Sales Tax Collections Drop $4.7 Billion in California

Posted on June 19, 2010 by Russ

Well, that’s the amount that California sales tax collections dropped in the 2008-2009 fiscal year according to the Board of Equalization. Readers of Taxable Talk already know that income tax collections have fallen, so this unsurprising news is a double … Continue reading →

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North Carolina Has a Use for Amazon

Posted on April 21, 2010 by Russ

Via the Volokh Conspiracy comes the news that North Carolina is seeking the names of everyone who has bought anything from Amazon.com since 2003. Now, why in the world would the North Carolina Department of Revenue want to know what … Continue reading →

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FUBAR Update: The Use Tax Letters Begin to Arrive

Posted on March 10, 2010 by Russ

Yesterday, my first client received his Use Tax Enrollment Letter. At least this client managed to ask me if they had to do anything with it. The letter, dated March 1st, arrived on March 9th. The deadline for filing 2007 … Continue reading →

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The Use Tax Mess in California

Posted on February 16, 2010 by Russ

I’ve often wondered, how do you make the Franchise Tax Board (California’s income tax agency) look good? Well, I and other California tax professionals have discovered the answer: Have the Board of Equalization implement a program that had such a … Continue reading →

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Cook County (Chicago) Sales Tax to Drop

Posted on December 2, 2009 by Russ

It’s rare these days to read about any tax rate dropping. County Commissioners in Cook County, Illinois, home of Chicago and some of the metropolis’ suburbs, voted earlier this year to cut the county’s sales tax rate by 0.5%. Cook … Continue reading →

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Another List To Avoid

Posted on November 29, 2009 by Russ

Every six months theBoard of Equalization, California’s sales and excise tax agency, publishes its list of the top 250 debtors to the BOE. The list was updated this past week with 28 new entrants. Unlike the list of the top … Continue reading →

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