销售 & 使用合规 & 评论
Do you know which of your sales or services are subject to sales and/or use taxes?
销售 and use tax laws vary widely between states, and are constantly changing. 此外, businesses are expanding and growing all the time, which it makes it even more difficult to keep track of what sales and/or use tax implications they might have in each state they operate in.
It's not uncommon for local taxing authorities to have different rules for products or services coming 成 their states, products and services going out of their states and even how various products and services are defined in a particular jurisdiction. 例如, bottled water might be taxed as a food in some states, but not in others. 类似的, gum is treated as food in some places (because it has calories), 而在其他国家则不征税(因为它是口香糖)!). 你还困惑吗??!
This is where 意图’s SALT Team can help you become aware of each state’s tax laws and regulations, 这样就避免了任何不愉快的意外, 比如无法预见的税单. 状态s are becoming hungrier and more aggressive in finding ways to increase their revenue. 意图’s SALT Team provides a number of reviews to ensure your business is compliant in any state it does business in.
销售税审查
Does your business know when or what to charge sales tax on? 意图’s SALT Team can conduct a review of your company sales transactions to customers over the last several years. 我们将审查你们的业务运作, customers you sell to and services/products you would be selling/performing for them. We will also review all exemption certificates you may have on file, as any 应纳税的 sale your business does not charge sales tax to their customer, must have an exemption certificate on file from the customer.
使用税审查
不确定你是否欠使用税? 你并不孤单. Use tax is a complement to sales tax – and it is required due to the American transactional tax 系统 (i.e. 在销售点对物品征税). 在美国.S. 系统, no sales tax is due until the very last step – where you have the final seller and the end user.
但如果卖家, the person who is selling the product to the end user, does not have nexus in the state where the sale is sourced? Well, in this case, that seller would not be required to charge sales tax. Fair enough, but then how would that state get its transactional tax? 答案是:使用税! The state's end user would be expected to pay a use tax, which is usually the exact same as the sales tax you would have paid on that transaction.
Generally, if you paid sales tax on an item, you would not need to pay use tax on it. 但, if you didn’t pay tax to the vendor on the original purchase, 然后你以应税方式使用该项目, 你就会被征收使用税.
Now you might be wondering what it means to use something in "应纳税的 manner." Taxable manner is a kind of use that an end user would put to the item. 例如, 如果你在店里卖锤子, and you take one out of stock to do some repair work for your store, you would be using that hammer in a way that an end user would use that hammer – you used it in a 应纳税的 way but you didn’t pay sales tax on it. 因此，你将欠一笔使用税.
Now, on the other hand (at least most of the time), if you're taking an item and putting it 成 an item you will sell, that would not be considered a 应纳税的 use. 再次考虑我们的锤子例子. Instead of using the hammer to do fix something in the traditional way an end user is expected to use the hammer, 也许你把它放进了一件现代艺术作品中. The hammer itself wouldn't be 应纳税的 if you are plan to sell your art. 但 if you are going to keep the work of art on your own mantelpiece, 那把锤子是, 再一次, 应纳税的.
As you can see, determining the 应纳税的 manner of something can very quickly become complicated. And keeping track of it all once you figure it out isn’t easy either. 意图’s SALT team will conduct a review of the company’s purchases you've made over the last several years and will analyze all expense, fixed assets and/or capital purchases made to ensure whether or not sales tax paid to the vendor or use tax paid directly to the state was in fact 应纳税的 and should have been paid.
合规审查
If your business is struggling to keep up with state and local tax filings, 意图的SALT团队可以协助准备工作, 审查和/或归档销售, use或CAT返回. This will ensure that your business is filing in all of the correct jurisdictions (and on time) to avoid any unforeseen liabilities.
评论 conducted by 意图’s SALT team will ensure that your business is compliant in each state you conduct business in. 如发现任何少付款或负债, we will provide you with recommendations and options to ensure compliance moving forward. 话虽如此, please keep in mind that these reviews can lead to over payments of tax as well, which 意图’s SALT Team can help file the refund and produce cash flow for your business.
组建州和地方税务团队
联系 any member of 意图's state and local tax team today to find out how we can help your business comply with current state and local tax laws while ensuring that you are only paying what is owed. 这会成为你肩上的一个巨大负担. 给我们打电话开始吧.