Making sales remotely, i.e., without a bricks-and-mortar store, by mail, phone, or the internet and delivering them via a delivery service, is not new. But, it is a fast growing segment of the U.S. retail economy and an increasingly the way retail and business to business sales are made.
Understand high-level nexus issues driving remote sellers to collect sales tax and obstacles.
Review taxpayer-based exemptions available, such as sales to non-profits.
Review purchase-based exemptions, such as sales for resale.
Understand how business-to-business selling is simplified through the collection and retention of resale certificates.
Consider the implication of drop shipments and how these rules may affect remote sellers.
Mark's areas of practice concentration are state, local and federal tax controversy resolution, litigation and planning. Mark’s practice includes acting as an advocate for clients in resolving disputes with state and local tax authorities (e.g., Kentucky Department of Revenue, Louisville Metro Revenue Commission, etc.) as well as federal administrative agencies including the Internal Revenue Service (IRS), the Alcohol and Tobacco Tax and Trade Bureau (TTB), and the U.S. Department of Agriculture’s Commodity Credit Corporation. He has counseled and advocated for clients with issues involving state and local income, gross receipts, sales and use, property, franchise/license and various excise taxes (e.g., cigarette, other tobacco products, motor fuel, motor vehicle, U-Drive-It, etc.) as well as federal income and excise taxes. Mark also has experience working in industry where he managed the state and local tax and federal excise tax planning and audit defense functions of a multi-billion dollar manufacturing concern.
CPAwebengage, Inc. (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CPAwebengage Inc. 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222