US Tax Deadline: April 15th & Help Links

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Go To Great Panes, Kathryn Maloney ©2013
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

April 15, 2013: See that on the IRS website here:

http://www.irs.gov/individuals/article/0,,id=118506,00.html

If you need to file income taxes for any reason, you’ll need to include your small business income no matter how small it might have been, or even if this year your business shows a loss instead of a profit. Need help finding out if you need to file at all? See here:

Do I Need to File a Tax Return?

If you’re having trouble with the Schedule C (sole proprietorships report their business income on the schedule C), the IRS publications linked to from here might be of help–these are documents that help address line numbers that are missing/are poorly covered in the Schedule C Instructions:

US Sellers: Help for Filing Income Taxes for Your Small Business

and if you still have questions, you can get answers directly from IRS employees. Most workers I have talked to have been nice, so don’t let their employer put you off. 🙂

You can give them a call toll free, be sure to ask for someone who can help with the Schedule C (profit/loss for businesses) if you’re filing as a sole proprietorship:

Live Telephone Assistance
http://www.irs.gov/help/article/0,,id=96730,00.html

or you can go to a local IRS office and sit down with someone in person:

Taxpayer Assistance Center Office Locator
http://www.irs.gov/app/officeLocator/index.jsp

When I call for help, I ask which publication number the answer can be found in and on what page.

Sometimes reading a rule in context helps you understand it better and you can be more confident that the answer applies to your specific tax situation.

Sometimes a taxpayer doesn’t mention all the things needed to get an accurate answer when speaking with an IRS employee, and sometimes the IRS employee doesn’t understand the full question/situation and reading the answer in context might give you the tip off that the answer wasn’t right for your tax situation & that you might need to call back & clarify what you need.

You can find links to all the IRS publications on their site:

IRS Forms and Publications

I like to download PDF versions to search the document easily for key words, but I prefer to read the online versions (html) because of the links to other pages that can be helpful.

Quarterly Taxes??? Help for understanding what they are & when you need to pay them


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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

So it seems the Etsy “Taxes, Typewriters, Teams!” email and the “Wrapping Your Head Around Quarterly Estimated Taxes” blog post have folks wondering what they are supposed to be doing tax-wise and plenty seem confused.

While the vast majority of sole proprietors might have to pay quarterly estimated income taxes as mentioned in Etsy’s blog post, that is not true of the vast majority of Etsy sellers since most don’t sell enough to owe enough in income taxes to file quarterly. I’m afraid that wording was scare-tactic-y, and has made many worry.

To help allay your fears, here’s the basic run down for US sellers…

None of this info is meant to be a replacement for a good small business accountant if you need one, just a way to lead you to the info you can get free from official sources.

Federal:

Income Tax & Self-Employment Tax:
Most US sellers are responsible for filing tax returns on their sales to the federal government. If you are a sole proprietor you file the schedule C with your personal income taxes at the end of the year to report your self-employment earnings (help with the schedule C here).

Quarterly Estimated Taxes: This is what the Etsy email & blog was referring to–it is just a way to pay you self-employment tax (Social Security & Medicare Taxes) as you go instead of paying it all at the end of the year. You only need to pay quarterly taxes to the federal government if you expect to owe $1,000 or more in income taxes at the end of the year.

Estimated taxes are like when you work for someone else & there’s tax withheld from your pay–for self-employed individuals there’s no one doing the withholding, so there’s estimated tax instead.

Most small sellers don’t need to worry about estimated taxes–if you didn’t owe anywhere near $1,000 last year and business is about the same, you’re probably fine but you should keep track of your books so you can estimate when you’ll need to start paying quarterly taxes.

To see this info on the IRS’ website, and to see the way you calculate tax owed before you do your end-of-year income taxes to see if you need to file quarterly taxes, see this IRS page:

Estimated Taxes on the IRS website
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Estimated-Taxes
“Who Must Pay Estimated Tax” section tells you about the $1,000 number.

“How To Figure Estimated Tax” section tells you the math behind your income & expenses that determines how much you’ll need to pay/shows you if you pass the $1,000 mark–as you see on that page, you use the IRS Form 1040-ES to do that math.

State:

Income Tax:
Most US sellers are responsible for filing income tax returns on their sales to their state government (in states with income tax). Some states will require you to file more often than once a year so be sure to check directly with your state for how it works.

Sales tax:
Most US sellers (whether a business or hobby / individual seller) need to file sales tax returns with their state government for the sales tax due in-state transactions. (More on sales tax below.)

Please note:
A few states also have business taxes, property taxes or other taxes but the rules are very different from state to state so I recommend checking out your state’s website and/or calling them for more details about your responsibilities (see the link below for your state’s official website).

Sales tax is a state-based tax and is totally separate from income tax. It usually requires the seller to register first, then collect tax from the buyer & remit it to the state on sales tax returns to be filed according to the schedule the state gives you (some monthly, some quarterly, some only once a year).

Generally, sales tax returns need to be filed whether or not you’ve had any sales.

If you haven’t registered with your state yet, this post will help you find the info you need directly from your state:

US: Sales Tax & Business Registration
Links to Official Government Websites
If you need more help, I can often be found in this Etsy forum thread–just post there and I’ll respond best I can:

http://www.etsy.com/teams/7722/business-topics/discuss/9799713
 

I hope that clears a few things up and de-stresses a lot of sellers. 🙂


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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

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Selling Handmade Clothing? Textile Goods? Things you need to know…


Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Did you know that there are federal labeling requirements for textile & wool goods in the US? And if you’re making clothing, garment care labels are also required. There are some exemptions–the details of what is & isn’t covered by these requirements can be found on the FTC website (Federal Trade Commission):

Threading Your Way Through the Labeling Requirements
Under the Textile and Wool Acts

and

Clothes Captioning:
Complying with the Care Labeling Rule

These are US federal regulations, but some states also have rules you need to be following–the garment industry, for example, has rules that might apply to you in a few states.

New York & California both have special registration requirements for makers of garments, other states too–see here for links to official state websites where you can get more information about the state & local rules for your business:

US: Sales Tax & Business Registration
Links to Official Government Websites

So if you are selling goods made from cloth/fabric, yarn, wool, etc., be sure to brush up on what is required for your business!

Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Auto-sum: Adding Up Your Totals

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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

One of the handiest tools in the box for a small business (and personal) finances is the auto-sum feature on spreadsheet programs.

Many use Microsoft Excel for their spreadsheets (need help with that? See here: http://www.gotogreatpanes.com/blog/?p=858) but other programs have that feature too.

If you don’t have software on your computer to create/edit spreadsheets, Open Office is great free program you can download–it has several sections:

Writer: word processor
Calc: spreadsheets
Impress: multimedia presentations
Draw: creates images as simple as diagrams and as complex as 3D illustrations
Base: databases
Math: mathematical equations

Calc is the one to use for spreadsheets & CSV files. I’ve also used the word processor, but haven’t tried the other parts–I’d love to hear how you like them!

Open Office Calc

If you just want to see what the sum is temporarily, you can highlight an entire column by clicking the letter above the column–Calc will show you the sum of all the items in that column in the footer of the window (I’ve shrunk it down to keep it easy to see here, but the window normally fills all/most of the screen):

Click images for a larger view

Before:

Click column header (red arrow):

Sum shows (red arrow):
(The sum won’t be exactly in the right-hand corner of the program, just in the footer. I’ve shrunk the whole thing down for easy viewing in the small images here.)

You can also just highlight a few cells and it will do the same, no need to do the whole column if you want to total only certain entries–even if the entries aren’t next to each other:

Open Office Calc’s Autosum

If you want to add the column up and save the total for quick reference later (without having to reselect the column)/to see how it changes when you add/remove/edit the numbers, you can use the auto-sum button to insert the total into the spreadsheet.

Highlight what you want to add up plus one extra blank space below it, and click the blue “E” (see the red arrow):

and the sum will be put in the extra box; in this example $14.95 is the total:

Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Do I need a domain name?

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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

“Should I get a domain?”

We often see new shops asking this and there’s only one answer…

yes

You should get your domain as soon as possible and consider it an investment in your business–for about $20 a year it’s definitely worthwhile.

I know many folks will say that you can be successful just having your business on shopping venues/online marketplaces and not having your own website–that you can have a good business selling only on other company’s websites, and while that is true, it is not the end of the story.

Starting with branding, it’s good to get the domain name for your business so that buyers will identify your items with your own brand, not just with the venues you sell on.

You also want to reserve the name so no one else takes it before you do–it’s been known to happen and is easily avoided by registering it yourself and renewing the registration as necessary. (You can choose how many years you’d like to register the name–you can start out with just one year and then renew each year, or choose to register or renew for one or more years at any time.)

You never know when your business will boom and you’ll want to start up your own website, or when you’ll decide it’s more affordable to do more of your business through another venue or your own website’s shopping cart, or when you just want to expand to include your own domain to the places you sell from.

If / when that time comes, you want your previous customers to already know how to find you. If you’ve been promoting your business using your domain address then you are well on your way.

  • Use your domain on your business cards
  • Use your domain on your packaging
  • Use your domain-based email address when contacting customers

If you are doing the above, customers will be able to go to the domain and find where you are currently selling your goods, even if you choose to sell somewhere new.

Even if you never sell directly from your own domain, I think it looks better on a business card than a venue shop address does & you can have your matching email address–a little more professional, making your business more independent.

To have your own domain:

1. You need to register the domain name (you can start with registering for one year and renewing as you go if you want) and
2. either:

set it up to automatically forward to where you sell now or
pay for hosting (if you want to have anything on the domain itself, you can always add this at a later date)

.

The risky part is picking who to register with–you want to do it through a site where you will own the registration, so you can choose where to forward people to or choose which company hosts the website, basically have control over the domain name.

There are some sites out there that will offer to register domains “for you” but in reality they are registering it themselves & letting you use it.

The problem with that is when you decide you’d like to change registration companies or hosting (to find more affordable pricing, better shopping carts, redirect to a different venue, etc), they don’t just give you the codes needed to access the back end of the domain’s registration.

They often charge you a fee for transferring where the webpage address for your site goes to, or they sell you the domain registration when you thought it had already been yours.

Usually sites that do this are a shopping cart service where you pick from a number of pre-fab web site designs with a shopping cart to enter your items, but there are many sites that offer similar service while giving you full control over your domain registration. The trick is finding ones that allow you to edit your own DNS records to point the domain at whichever web host you choose.

The only other really risky thing is easily taken care of by choosing private registration for your domain. If you don’t, anyone on the web will be able to access your contact information using any number of free-to-use websites that offer whois look up services. It might not seem like a big deal now, but if you ever have a problem you don’t want your full name, address, phone number and email address out there for easy pickings.

If you need assistance with registration I can register a domain for 1 year for you (.com. .net, .org, or .info addresses) for $20.00 including one email address, private registration & I’ll set up the address to point at another page (like your shop on a venue like Etsy or Ebay), and hand over all the info you need to take the domain registration and hosting wherever you’d like as soon as it is registered. Just drop me a line:

Email GoTo & mention hosting in the subject line please
(aka Kathy)

That’ll give you a whole year to figure out what you’d like to do with it–have an ecommerce site, blog, gallery, redirect to any place you like… You’ll be able to set it up right away, or wait until you’ve learned a little more on the topic & are ready to forge ahead.

Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Business doing well enough for Paypal discounts?


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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Paypal monthly income $3,000 or more? Then you could be saving money!
(If most of your orders are small, there’s another discount too–see below.)

If you are bringing in enough money through Paypal, they will give you discounted processing rates but Paypal won’t give you the lower rate automatically, you must apply for it.

Click “View All Discounts & Fees” to see the rates on the Paypal site:

PayPal Merchant Fees

Current rates as of Arpil 2012:

$0 to $3,000 2.9% + $0.30
$3,000 to $10,000 2.5% + $0.30
$10,000 to $100,000 2.2% + $0.30

There’s also another discount that works if most of your sales are less than $12.14–see here for more on…

Paypal Micropayments


Happy savings!

US Tax Deadline: April 17th & Help Links

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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

April 17, 2012: This year the deadline for filing your US Income Taxes is extended–see that on the IRS website here:

http://www.irs.gov/individuals/article/0,,id=118506,00.html

If you need to file income taxes for any reason, you’ll need to include your small business income no matter how small it might have been, or even if this year your business shows a loss instead of a profit. Need help finding out if you need to file at all? See here:

Do I Need to File a Tax Return?

If you’re having trouble with the Schedule C (sole proprietorships report their business income on the schedule C), the IRS publications linked to from here might be of help–these are documents that help address line numbers that are missing/are poorly covered in the Schedule C Instructions:

US Sellers: Help for Filing Income Taxes for Your Small Business

and if you still have questions, you can get answers directly from IRS employees. Most workers I have talked to have been nice, so don’t let their employer put you off. 🙂

You can give them a call toll free, be sure to ask for someone who can help with the Schedule C (profit/loss for businesses) if you’re filing as a sole proprietorship:

Live Telephone Assistance
http://www.irs.gov/help/article/0,,id=96730,00.html

or you can go to a local IRS office and sit down with someone in person:

Taxpayer Assistance Center Office Locator
http://www.irs.gov/app/officeLocator/index.jsp

When I call for help, I ask which publication number the answer can be found in and on what page.

Sometimes reading a rule in context helps you understand it better and you can be more confident that the answer applies to your specific tax situation.

Sometimes a taxpayer doesn’t mention all the things needed to get an accurate answer when speaking with an IRS employee, and sometimes the IRS employee doesn’t understand the full question/situation and reading the answer in context might give you the tip off that the answer wasn’t right for your tax situation & that you might need to call back & clarify what you need.

You can find links to all the IRS publications on their site:

IRS Forms and Publications

I like to download PDF versions to search the document easily for key words, but I prefer to read the online versions (html) because of the links to other pages that can be helpful.

Help with your Sales Tax Return

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Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

I’ve seen a lot of posts recently from folks wondering about how to fill out sales tax paperwork, and while every state’s sales tax rules are different, this is generally how sales tax reporting goes (and it’s totally separate from your income taxes for your sales).

This is not a be-all end-all list, it’s just to help you get a feel for what is required on your sales tax return–your paperwork may include more or less details or have them in a different order. (Don’t know if you should be collecting & remitting sales tax? See here: Sales Tax)

Please, please, please check with your state to be sure this is accurate for your state before submitting your sales tax return–that includes reading the sales tax return instructions or calling the state if you need to, to confirm you understand what needs to be reported & how. I promise once you’ve done it once or twice it won’t seem so overwhelming. 🙂

~ Gross income ~

Start with your total income (gross) from the business:

  • Sales to in-state buyers,
  • sales to out-of-state/country buyers are included too,
  • include the money you received from buyers that was listed as shipping and/or handling,
  • this amount usually does not include sales tax you collected as that is not your income, you are just holding it for the state until you finish the sales tax form & remit the money collected.

you subtract

Amount of income on which sales tax is not due:

  • Out of state transactions is usually the biggest chunk of that–orders shipped to a buyer in another state (the one sales tax rule that is true for all states is that you don’t collect sales tax on interstate transactions),
  • items which aren’t taxed in your state (often things like clothing & food aren’t taxed),
  • some states don’t collect on shipping or the actual shipping portion of what you collect as shipping/handling–if that’s the case for your state, that portion of the shipping collected would be there too*,
  • items sold at wholesale (usually to someone who provided you with their tax exempt number/paperwork if they were in-state buyers),
  • and whatever else, if anything, your state says isn’t included in your gross income as sales-taxable.

+ you add +

Items you purchased on which sales tax was not collected but is due:

  • purchases made using your business exemption that you took some/all of the goods out for personal use (use the dollar amount you should have paid sales tax on–a partial amount if only some goods were used for personal use),
  • your personal purchases online, by mail or through other methods where the seller didn’t collect it from you but you would have owed sales tax if purchased in person at a store locally.

+

and adjust
for improperly paid sales tax
+

You also need to compensate for sales tax under or over paid to other jurisdictions including (be sure to keep receipts/records for these too):

  • Sales tax you under-paid–in many states if you bought goods in a 6% district but took them home to use them in an 8% district, you’ll owe that 2% of the purchase price to the state,
  • sales tax you over-paid–if you bought goods in a 10% district but took them home to use them in an 8% district, you might be reducing the tax you remit to the state by 2% of that purchase’s price,
  • taxes paid to another state when you didn’t keep/use the item in the other state.

= Leaving you with =

Then you have left what the state wants sales tax calculated on. For some states there’s one sales tax rate no matter where in the state the goods where shipped, other states base the rate on the seller’s address (origin-based sales tax), other states it’s the buyer’s address (destination-based sales tax)*.

So that’s the basics. Be sure to find the instructions for the sales tax return form on your state’s website if you are having trouble figuring it out even if you’re filing online–usually the instructions can clear up any issues you are having.

*If you need help finding out if your state taxes shipping or where the tax base is, see here–look fo a link to that info on your state’s website or for FAQs, publications etc that might cover that topic if there’s no direct link: Sales Tax & Business Registration Help

Go To Great Panes, Kathryn Maloney ©2012
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

Confused about Income Taxes & Paypal or Etsy's 1099?

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Go To Great Panes, Kathryn Maloney ©2012
(This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.)

I’ve seen lots of posts with confusion about the new info requirements Paypal is sending to some sellers, and also about Etsy requesting tax id numbers or social security numbers from sellers who take Etsy’s Direct Checkout.

In 2011 the IRS put new rules in place for companies that process credit cards, and now they need the information to send a 1099 to certain sellers. Both companies are asking for info long before they need it–I assume it’s so that there’s no risk of you losing the ability to take payments when you reach the threshold where they’ll have to report your income.

Here’s the scoop:

  • The 1099 Paypal (or Etsy) is sending out is only fulfilling their obligation under a new law, it has nothing to do with whether or not you are required to file income taxes.
  • Paypal (or Etsy) will only be sending a 1099 to people who bring in at least $20,000 AND have 200 or more transactions through PP (or Etsy’s Direct Checkout credit card processing service).
  • Regardless as to whether or not Paypal (or Etsy) sends a seller this form, the seller must report income for their business if they meet the IRS’s requirements for filing a return.

Do you meet the requirements? Generally speaking, if you have to file income tax for any reason (day job, filing jointly w/ spouse, etc) you must report all your income on your taxes.

If you had net earnings from self-employment of at least $400, you will most likely need to file whether or not you have other income or reasons to file.

Your best bet is to get info about whether or not you need to file directly from the IRS–this post should help:

Do I Need to File a Tax Return?

And if you do need to file, this post will help with getting & adding up your income/expense info from Paypal:

Download Your Paypal History

This one will help when you are filling out the Schedule C to report your small business income:

US Sellers: Help for Filing Income Taxes for Your Small Business

Turbo Tax: Many folks ask about whether or not they need to get the Home & Business version of TurboTax. I haven’t tried that version myself, but I do know that with Turbo Tax Deluxe, you can mark that you have income from self employment to start the interview for the Schedule C, or use the ‘add a form’ feature and add the Schedule C to your taxes.

The interview process in the TurboTax Deluxe does cover the Schedule C, but their website implies that the home & business version has more help for filling out the Schedule C.

Income tax is totally separate from sales tax requirements for your business. See here for help with sales tax & business registration:

Sales Tax & Business Registration
(links to official state websites)

Even if you just sell online and/or just as a hobby, most states require sales tax registration.


Go To Great Panes, Kathryn Maloney ©2012
(This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.)

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New Sales Tax Laws(Amazon Sales Tax Law)


Go To Great Panes, Kathryn Maloney ©2011
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.

I’ve seen lots of folks posting about the new California sales tax law and the same type of law in a few other states (like IL, AR CT, NC…), and there seems to be a lot of confusion–not unlike the confusion back in 2008 when NY instituted a similar law (read more about that here).

Hopefully this post will help keep you from getting caught up in the hype & put you at ease a bit.

In short:

Now that so much of our commerce is internet-based and many businesses have representatives in other states that work for them online, the states are reworking the laws so the burden of collecting & remitting sales tax on taxable transactions isn’t on the buyer, but is on the seller.

Most of these laws have both a transaction-allowance that excludes most small businesses from this responsibility and a requirement of a new type of physical presence in a state.

(For example, you’d need to both ship $10,000 in goods to NY addresses in a year and you’d need to be affiliated with a NY-presence that you pay commissions or fees to, like Etsy, before you’d need to worry about this.)


Here’s the main points folks seem to be unclear on:

  • This isn’t about a new tax. It’s tax that is already owed to the state on taxable purchases.
  • This is only about regulating who is responsible for collecting/remitting the existing taxes due to the state on “remote sales” (mail order sales, internet sales, phone sales).
  • This doesn’t mean you need to collect your state’s sales tax from buyers who are having items shipped to an out of state address.
  • This doesn’t mean you need to collect a different state’s sales tax from buyers who are having items shipped to an out of state address unless you ship a whole lot there and you pay commissions/fees to someone/a business in that state.
  • These new Amazon*sales tax laws are about re-defining/clarifying what a “business nexus” in a state is, because the current definition leaves a loophole that allows big businesses like Amazon to avoid collecting sales tax on taxable transactions even though they have representatives within that state who are referring folks to their website and receiving a commission for doing so.

    When the seller doesn’t collect sales tax on taxable transactions & the buyer does not remit use tax on those purchases, then the states aren’t getting the money they are due & money they need to properly function. This has left many states in a lurch for funding.

    A business nexus is most often defined as having a place of business in a state or having a representative (person) in a state that solicits for your business, but with the advent of the internet and online affiliations & sales, the rules of the game are changing.

    If you have business nexus in a state, generally you are required to register in that state for sales tax purposes, and you also need to remit sales tax to the state (or collect & remit, depending on the state’s laws). Now big businesses won’t be able to skate around that law by claiming no physical presence when they do indeed have people or a business in a state who represents them even if just online or through an affiliated business.

    If you are just realizing you should be collecting sales tax for your state, this post will help you find the info you need on your state’s website:

    US: Sales Tax & Business Registration
    Links to Official Government Websites

    *Amazon is suing NY over their new 2008 sales tax law to try and keep from being required to collect NY sales tax and that’s where the reference to Amazon tax laws comes in. Amazon has affiliates in New York and NY has re-defined nexus to include affiliates located in NY, which means under the new law Amazon must collect & remit NY sales tax on NY-shipped orders because they also ship more than $10,000 a year to NY addresses.

    Other states that have added similar laws have had their affiliates removed by Amazon so that Amazon doesn’t have to collect sales tax for those states until the NY lawsuit is settled (rather than Amazon suing every state who has created a similar new legal definition for a business nexus).

    Go To Great Panes, Kathryn Maloney ©2011
    This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.