Gail Cole

Sales Tax January 3, 2024 

A sales tax holiday is a time when consumers don’t pay sales tax on eligible purchases of certain normally taxable goods. A vacation from sales tax, if you will.

Gail Cole

Taxes December 19, 2023 

Firearms and ammunition are already subject to New York sales tax. If New York State Senate Bill 7733 is enacted, it will place an additional excise tax on the sale of firearms and ammunition.

Gail Cole

Taxes December 19, 2023 

The start of a month typically brings some number of tax-related changes. Some of the standouts for December 2023 are described below.

Gail Cole

Small Business December 18, 2023 

The Bottle Bill imposes redeemable recycling fees on aluminum, bimetal, glass, and plastic beverage containers.

Gail Cole

Small Business October 18, 2023 

For a variety of reasons, sales tax compliance in certain states takes more time and causes more headaches than sales tax compliance in others.

Gail Cole

Taxes October 12, 2023 

California’s new gun tax is similar to the federal firearms and ammunition excise tax (FAET), which was first implemented in 1919 and is administered by the Alcohol and Tobacco Tax and Trade Bureau.

Gail Cole

Taxes September 6, 2023 

Is the sale of an NFT subject to tax? Should it be? While lawmakers and tax officials worldwide have at least 91.8 million reasons to ensure tax laws account for sales of NFTs and other new tech, crafting tax policies for NFTs is difficult.

Gail Cole

Sales Tax July 28, 2023 

Having a physical presence in a state is a surefire way to create nexus, but you can also have nexus in states where you don’t have a physical presence. 

Gail Cole

Small Business July 26, 2023 

In the United States alone, there are thousands of locally administered accommodations taxes. According to the State Tax Research Institute, “state and local accommodations taxes exhibit even greater diversity.” 

Gail Cole

Small Business July 18, 2023 

Is shipping taxable? Just as there’s no one way to get products into the hands of customers, there’s no one way to tax delivery charges: Taxability varies by state and is influenced by the delivery method.

Gail Cole

Sales Tax May 26, 2023 

The Florida Legislature erred in including items eligible in two of the sales tax holidays, but that have different tax treatments.

Gail Cole

Taxes April 10, 2023 

No matter how big an accommodation platform provider is, complying with state and local accommodation tax requirements can quickly become a burden.

Gail Cole