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The test to determine if a data processing service is "ancillary" to a nontaxable service The test to determine if a data processing service is "ancillary" to a nontaxable service does not rest on the essence of the transaction test. That test focuses on uncovering the ultimate objective of the…

U.S. sales tax audit for Canadian companies A U.S. sales tax audit for Canadian companies involves ensuring that the company has complied with the sales tax requirements of the state in which they are conducting business. Here are some key points to consider: 1. Nexus Determination: Nexus refers to a…

Georgia Sales Taxes—Exemption for sale or lease of computer equipment of high-technology companies L. 2022, H1291 (Act 842), effective 07/01/2022 , extends the sunset date from June 30, 2023 to December 31, 2023 for the sales tax exemption for the sale or lease of computer equipment to be incorporated into…

Texas Sales Tax Resale or exemption certificates due date for audits The Texas Comptroller of Public Accounts has adopted amended regulations (34 Tex. Admin. Code §§ 3.282, 3.285, and 3.287, effective 04/26/2022) concerning resale or exemption certificates. The amendments conform to statutory provisions increasing from 60 days to 90 days…

How to set up an invoice for a sales tax audit When issuing invoices to clients, it is imperative to break out the charges. For example, if you have shipping, installation, or even training charges, then, you must state it as such. Otherwise, the entire invoice will become taxable! Example…

Married Person Owns Home In Nursing Home Medicaid Eligibility Attorney Facts: Married couple with $200,000 in assets, a home, and $2,500 monthly income: CRISIS PLANNING! Mark and Tina are married. Tina recently moved into a nursing home, and Mark continues to live in the NH. Here are the combined assets:…

Single Person Owns Home In Nursing Home Medicaid Eligibility Attorney Our most typical case involving a single person will be that of also owning a home with some income. Let's use these facts: M is single and has the following assets: Bank accounts/CDs $42000 Home          …