Unfamiliarity and/or confusion regarding the many new laws can make even the most sophisticated companies unwittingly overpay sales taxes.
k5:G 4=2DDlQAC0BF@E6Q DEJ=6lQ4=62Ci=67Ej7=@2Ei=67Ej>2C8:?ia_AI `_AI a_AI _AIj>2I\H:5E9ib__AIjA255:?8i adAI `_AI `_AI adAIj 7@?E\D:K6i `]`6>j 324<8C@F?5i EC2?DA2C6?E FC=WUR_bhj^^HHH]6:?AC6DDH:C6]4@>^:>286D^BF@E60`be]A?8UR_bhjX ?@\C6A62E =67E E@AjQmkDEC@?8m(96? @?6 4@?D:56CD E96 2G6C286 tqx%sp @7 >@DE 4@>A2?:6D 😀 😕 E96 e\`_T C2?86[ D2G:?8D @? F?H2CC2?E65 D2=6D E2I6D[ 42? 36 2 4@?D6BF6?E:2= 4@?EC:3FE@C E@ AC@7:E23:=:EJ]”k^DEC@?8mk5:G DEJ=6lQ7=@2EiC:89Ej7@?E\DEJ=6i:E2=:4jQm— (:==:2> u=:4<[ |2?28:?8 s:C64E@C[ t:D?6Cp>A6C p5G:D@CJ vC@FAk^5:Gmk^5:Gm
kAm!wx2C49 f[ a_ae ^k2 9C67lQ9EEADi^^HHH]6:?AC6DDH:C6]4@>^Q 5:ClQ2FE@Q C6=lQ6IE6C?2=Q E2C86ElQ03=2?<Qmtx!C6DDH:C6]4@>k^2m^ \\ x? a_ae[ 2D u656C2= DF3D:5:6D 2?5 8C2?E 7F?5:?8 4@?E:?F6 E@ 564=:?6 7@C DE2E6 2?5 =@42= 8@G6C?>6?ED[ >2?J 2C6 EFC?:?8 E@ D2=6D E2I6D @? 3FD:?6DD D6CG:46D 2D 2 <6J >6E9@5 7@C C2:D:?8 C6G6?F6]k^Am
kAmpE @?6 E:>6[ D2=6D E2I6D H6C6 56C:G65 @?=J 7C@> D2=6D @7 A9JD:42= AC@5F4ED 3@F89E 2?5 D@=5 H:E9:? 2 DE2E6] w@H6G6C[ D:?46 E96 $FAC6>6 r@FCE’D (2J72:C 564:D:@? @7 a_`g[ 567:?:E:@?D @7 3@E9 H92E 4@?DE:EFE6D 2 AC@5F4E[ 2D H6== 2D H92E 6DE23=:D96D 2 4@>A2?J’D 4@??64E:@? @C ?6IFD E@ 2 DE2E6 92G6 6G@=G65] |@DE C646?E=J[ E96 567:?:E:@?D @7 E2I23=6 AC@5F4ED 92G6 D:8?:7:42?E=J 3C@256?65 E@ :?4=F56 E96 :?E2?8:3=6j :E6>D DF49 2D D@7EH2C6 2D 2 D6CG:46 W$22$X[ 5:8:E2= AC@5F4ED 2?5 @?=:?6 DF3D4C:AE:@?D] %96 25G6?E @7 ?6H =2HD E@ 42A:E2=:K6 @? E9:D C6G6?F6 C6D@FC46 92D 366? 72DE 2?5 7FC:@FD[ @G6C E96 =2DE 4@FA=6 @7 J62CD[ H:E9 ?@ 6?5 😕 D:89E] &?72>:=:2C:EJ 2?5^@C 4@?7FD:@? C682C5:?8 E96 >2?J ?6H =2HD 42? >2<6 6G6? E96 >@DE D@A9:DE:42E65 4@>A2?:6D[ 6DA64:2==J E9@D6 5@:?8 3FD:?6DD 😕 >F=E:A=6 DE2E6D[ F?H:EE:?8=J @G6CA2J D2=6D E2I6D]k^Am
kAmu@C 6I2>A=6[ E96C6 2C6 4FCC6?E=J ad DE2E6D E92E :>A@D6 E2I6D @? D@7EH2C6 2D 2 D6CG:46 W$22$X] *6E[ >2?J G6?5@CD E92E D6== D@7EH2C6 2D 2 D6CG:46 2FE@>2E:42==J 3:== DE2E6 D2=6D E2I @? 6G6CJ :?G@:46 H96E96C E96 4FDE@>6C 😀 😕 2? 6I6>AE DE2E6 @C ?@E] ~7E6? 3642FD6 D2=6D E2I 😀 ?@E 2 AC:@C:EJ[ >2?J 4@>A2?:6D C@FE:?6=J A2J E96 D2=6D E2I A2CE @7 2? :?G@:46 H:E9 =:EE=6 @C ?@ 6I2>:?2E:@?[ 2DDF>:?8 E96 2>@F?E 3:==65 😀 4@CC64E] w@H6G6C[ :E 😀 ?@E 2=H2JD 4@CC64E[ 244@C5:?8 E@ (:==:2> u=:4<[ 2 E9@F89E =6256C 😕 D2=6D E2I A@=:4J 2?5 AC@46DD[ 2?5 2 |2?28:?8 s:C64E@C 2E t:D?6Cp>A6C p5G:D@CJ $6CG:46D]k^Am
kAm“x7 2 4@>A2?J @C @77:46 😀 =@42E65 😕 2 $22$ D2=6D E2I 6I6>AE DE2E6[ ?@E @?=J 2C6 D2=6D E2I6D ?@E @H65[ 3FE E96 4FDE@>6C 4@>A2?J 😀 =:<6=J E@ 36 6?E:E=65 E@ 2 D2=6D E2I C67F?5 @7 E9@D6 E2I6D 2=C625J A2:5[ 8@:?8 324< FA E@ E9C66 J62CD[” D2:5 u=:4<] w6 C676C6?465 2 C646?E 42D6 DEF5J 762EFC:?8 2 A@AF=2C 7:?2?4:2= 25G:D@CJ DF3D4C:AE:@? D6CG:46[ 9625BF2CE6C65 😕 }6H *@C< $E2E6] u=:4< @3D6CG65 E92E E92E 4@>A2?J 2FE@>2E:42==J 3:==D 2== 4FDE@>6CD D2=6D E2I @? :ED D6CG:46D[ H96E96C E96J 2C6 =@42E65 😕 2 E2I\6I6>AE DE2E6 @C ?@E] u@C 6I2>A=6[ :7 E92E 4@>A2?J’D 4FDE@>6C 😀 =@42E65 😕 }6H y6CD6J[ H9:49 😀 2 $22$ E2I 6I6>AE DE2E6[ E96 D2=6D E2I6D 3:==65 2C6 D:>A=J ?@E @H65] @@<:?8 324< @G6C E9C66 J62CD[ E96 6H y6CD6J 4FDE@>6C 4@F=5 36 6=:8:3=6 7@C 2 D2=6D E2I C67F?5 @7 E96:C @G6CA2J>6?E[ 2>@F?E:?8 E@ 2D >F49 2D D:I @C D6G6? 7:8FC6D]k^Am
kAmu=:4< 92D :56?E:7:65 7:G6 @7 E96 >@DE EJA:42= >:D42=4F=2E:@?D 4@>A2?:6D >2<6 E92E 42FD6 E96> E@ @G6CA2J D2=6D E2I6D] %96J :?4=F56ik^Am
kAm`X pDDF>:?8 E92E D2=6D E2I 3:==D 7C@> G6?5@CD 2C6 4@CC64E]k^Am
kAmpD 5:D4FDD65 23@G6[ D2=6D E2I6D 3:==65 @? :?G@:46D 2C6 @7E6? 😕 6CC@C] t249 :?G@:46 D9@F=5 36 C6G:6H65 2?5 492==6?865 H96? ?646DD2CJ]k^Am
kAmaX %96C6 😀 2 =24< @7 567:?:E:@? @7 H96C6 E96 5:8:E2= AC@5F4E 😀 AFC492D65]k^Am
kAmyFDE 3642FD6 2 4@>A2?J FD6D $22$ 😕 D6G6C2= DE2E6D >2J ?@E >62? E92E D2=6D E2I6D 2C6 5F6 😕 6G6CJ DE2E6] p 4@>A2?J’D 9625BF2CE6CD =@42E:@? 4@F=5 36 C6DA@?D:3=6 7@C AFC492D6D 2?5 @?=J E92E =@42E:@? =:23=6 7@C D2=6D E2I6D]k^Am
kAmbX %96C6 😀 2 =24< @7 567:?:E:@? @7 H96C6 E96 AC@5F4E 😀 FD65]k^Am
kAmr@?G6CD6=J[ D@>6 DE2E6D 4@F?E H96C6 2 AC@5F4E 😀 FD65 2D E96 724E@C E92E EC:886CD ?6IFD 2?5 D2=6D E2I A2J>6?E C6DA@?D:3:=:EJ] yFDE 3642FD6 E96 A2J>6?E 4@>6D 7C@> 9625BF2CE6CD 5@6D?’E >62? E96C6 😀 D2=6D E2I =:23:=:EJ 😕 E92E DE2E6]k^Am
kAmcX %96 4@>A2?J 56A6?5D @? 7:?2?4:2= D@7EH2C6 E92E 😀 D=@H E@ 36 FA52E65]k^Am
kAmu@C 4@>A2?:6D 5@:?8 3FD:?6DD 😕 >F=E:A=6 DE2E6D[ D2=6D E2I 492?86D 2C6 92AA6?:?8 D@ C2A:5=J E92E 7:?2?4:2= D@7EH2C6 😀 ?@E FA52E65 BF:4<=J 6?@F89] xE 😀 36DE E@ 5@F3=6\4964< E96 D2=6D E2I C64@>>6?52E:@?D]k^Am
kAmdX %96 4@>A2?J 2DDF>6D E92E D2=6D E2I 2F5:E 7:?5:?8D 3J ;FC:D5:4E:@?D 2C6 4@CC64E]k^Am
kAmpF5:E 7:?5:?8D D9@F=5 2=H2JD 36 C6G:6H65 2?5 492==6?865[ :7 ?646DD2CJ] u@C6?D:4 244@F?E:?8 42? @7E6? C6G62= D:8?:7:42?E C67F?5D 5F6 7C@> AC:@C J62CD[ 6G6? 27E6C 2? 2F5:E]k^Am
kAmp=E9@F89 E9:D 2CE:4=6 5@6D?’E AC@A@D6 E@ 36 2 4@>A=6E6 =:DE @7 D:EF2E:@?D[ :E 5@6D :==FDEC2E6 2 ?F>36C @7 :?DE2?46D H96C6 =2C86 4@>A2?:6D 42? F?H:EE:?8=J @G6CA2J D2=6D E2I6D]k^Am
kAm$2:5 u=:4<[ “v@?6 2C6 E96 52JD H96? A2J:?8 D2=6D E2I 😀 2 A6C7F?4E@CJ 24E:@?] %@52J[ 92G:?8 D2=6D E2I 6IA6CED @? E96 E62> H9@ FD6 7@C6?D:4 244@F?E:?8 E649?:BF6D E@ C6G:6H D2=6D E2I A2J>6?ED 42? AC@G:56 D:8?:7:42?E G2=F6] (96? @?6 4@?D:56CD E96 2G6C286 tqx%sp @7 >@DE 4@>A2?:6D 😀 😕 E96 e\`_T C2?86[ D2G:?8D @? F?H2CC2?E65 D2=6D E2I6D[ 42? 36 2 4@?D6BF6?E:2= 4@?EC:3FE@C E@ AC@7:E23:=:EJ]Qk^Am
kAm\\\\\\\\\k^Am
kAmpq~&%i (:==:2> u=:4< 2?5 E96 t:D?6Cp>A6C p5G:D@CJ vC@FAk^Am
kAm(:==:2> u=:4< 😀 C64@8?:K65 ?2E:@?2==J 2D 2 E9@F89E =6256C @? E96 DF3;64E @7 3FD:?6DD D2=6D E2I ?6IFD 2?5 4@>A=:2?46] w6 😀 😕 E96 D2=6D E2I =6256CD9:A 2E t:D?6Cp>A6C[ @?6 @7 E96 =2C86DE 3FD:?6DD 4@?DF=E:?8 8C@FAD 😕 E96 H@C=5[ 4@>AC:D65 @7 t:D?6Cp>A6C {{![ 2 =:46?D65 :?56A6?56?E r!p 7:C> E92E AC@G:56D 4=:6?E 2EE6DE D6CG:46Dj 2?5 t:D?6Cp>A6C p5G:D@CJ vC@FA {{r[ 2? 2=E6C?2E:G6 AC24E:46 DECF4EFC6 E92E AC@G:56D 3FD:?6DD 25G:D@CJ 2?5 ?@?\2EE6DE D6CG:46D 😕 244@C52?46 H:E9 2== 2AA=:423=6 =2HD[ C68F=2E:@?D[ DE2?52C5D 2?5 4@56D @7 4@?5F4E] !C:@C E@ >6C8:?8 H:E9 t:D?6C p>A6C[ u=:4< @H?65 u| r@DE r@?E2:?>6?E @?6 @7 E96 =625:?8 7@C6?D:4 E2I C64@G6CJ 7:C>D 😕 E96 &?:E65 $E2E6D[ DA64:2=:K:?8 😕 E2I 4@?7:C>2E:@? 2?5 C64@G6CJ @7 @G6CA2J>6?ED @7 D2=6D 2?5 FD6 E2I6D[ 2D H6== 2D E2I 2F5:E 5676?D6[ FE:=:K:?8 AC@AC:6E2CJ C6D62C49 2?5 <?@H=6586 @7 =:EE=6\<?@H? E649?:42=:E:6D 😕 E96 E2I =2HD @7 6249 @7 E96 d_ DE2E6D[ :?4=F5:?8 @G6C `b[___ E2I 6?E:E:6D E9C@F89@FE E96 &?:E65 $E2E6D]k^Am
kAmu@C >@C6 :?7@C>2E:@?[ A=62D6 4@?E24Eik^Am
kAm(:==:2> u=:4<k^Am
kAmt:D?6Cp>A6C p5G:D@CJ vC@FA {{rk^Am
kAmc_ {=@J5 pG6]k^Am
kAm$F:E6 b_gk^Am
kAm|2=G6C?[ !p `hbddk^Am
kAm!9@?6i cgc\dg_\gh_fk^Am
kAmt>2:=i k2 9C67lQ>2:=E@iH:==:2>]7=:4<o6:D?6C2>A6C]4@>QmH:==:2>]7=:4<o6:D?6C2>A6C]4@>k^2mk^Am
kAm(63D:E6i k2 9C67lQ9EEADi^^HHH]6:D?6C2>A6C]4@>^23@FE\FD^AC@76DD:@?2=\5:C64E@CJ^3:==\7=:4<^Q C6=lQ6IE6C?2= ?@7@==@HQ E2C86ElQ03=2?<Qm9EEADi^^HHH]6:D?6C2>A6C]4@>^23@FE\FD^AC@76DD:@?2=\5:C64E@CJ^3:==\7=:4<^k^2mk^Am
kAm{:?<65x?i k2 9C67lQ9EEADi^^HHH]=:?<65:?]4@>^:?^H:==:2>7=:4<Q C6=lQ6IE6C?2= ?@7@==@HQ E2C86ElQ03=2?<Qm9EEADi^^HHH]=:?<65:?]4@>^:?^H:==:2>7=:4<k^2mk^Am
kAm%H:EE6Ci k2 9C67lQ9EEADi^^HHH]I]4@>^q:==u=:4<yCQ C6=lQ6IE6C?2= ?@7@==@HQ E2C86ElQ03=2?<Qm9EEADi^^HHH]I]4@>^q:==u=:4<yCk^2mk^Am
kAmR R Rk^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQm{6@ {6G:?D@?k^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQmvC@FA{6G:?D@? !F3=:4 #6=2E:@?Dk^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQmZ` a`d\dcd\ce__k^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQmk2 9C67lQ9EEAi^^HHH]6:?AC6DDH:C6]4@>^4@?E24E02FE9@C^ghfgg__hdQm6>2:= FD 96C6k^2mk^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQm’:D:E FD @? D@4:2= >65:2ik^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQmk2 9C67lQ9EEADi^^HHH]=:?<65:?]4@>^:?^H:==:2>7=:4<Qm{:?<65x?k^2mk^Am
kA 4=2DDlQ4@?E24EQ 5:ClQ2FE@Q DEJ=6lQ>2C8:?i `6> _jQmk2 9C67lQ9EEADi^^I]4@>^q:==u=:4<yCQm)k^2mk^Am
kAm682= s:D4=2:>6Cik^Am
kAmtx !C6DDH:C6 AC@G:56D E9:D ?6HD 4@?E6?E Q2D :DQ H:E9@FE H2CC2?EJ @7 2?J <:?5] (6 5@ ?@E 2446AE 2?J C6DA@?D:3:=:EJ @C =:23:=:EJ 7@C E96 244FC24J[ 4@?E6?E[ :>286D[ G:56@D[ =:46?D6D[ 4@>A=6E6?6DD[ =682=:EJ[ @C C6=:23:=:EJ @7 E96 :?7@C>2E:@? 4@?E2:?65 😕 E9:D 2CE:4=6] x7 J@F 92G6 2?J 4@>A=2:?ED @C 4@AJC:89E :DDF6D C6=2E65 E@ E9:D 2CE:4=6[ <:?5=J 4@?E24E E96 2FE9@C 23@G6]k^Am
kAmk:>8 4=2DDlQACECQ DC4lQ9EEADi^^HHH]6:?AC6DDH:C6]4@>^EC24<:?8^2CE:4=6]8:7n2l;D57!*4e#+dvJ_HtU2>AjACl~h@I+@|62)tJ$(7(Q 96:89ElQ`Q H:5E9lQ`Q ^mk^Am
