Sales Tax Jumpstart. March 27, CPE Credits. Presented by the Sales Tax Institute. Speaker: Diane L. Yetter, Sales Tax Institute

Transcription

1 Sales Tax Jumpstart March 27, CPE Credits Presented by the Sales Tax Institute Speaker: Diane L. Yetter, Sales Tax Institute

2 Sales Tax Jumpstart February 13 to April 10, 2019 Before the Class: Please join the webinar 7 minutes before the scheduled time of the call for a prompt start. If you have never used Go To Webinar before please take time today to test your connection before your session here: If you have trouble logging on to GoToWebinar, please view the System Requirements: We are aware that some past users have had issues logging in using Internet Explorer or if they have an older version of Go To Webinar installed on their machine. If this is the case you can try uninstalling GoToWebinar and reinstalling or you might want to try an alternative browser. If you continue to have trouble logging on, please call in on the phone using the number and passcode provide in your log-in from GoToWebinar. Day of Class: You will have received a personalized link for each class session to use to log into the webinar. Use this link and do not share the link with anyone else. It helps us monitor attendance and gives us the ability to assist you if there are technical issues. You will be able to listen to the webinar either through your computer or via a telephone connection. This information will also be in your personalized . If you have not received the dial in information, please contact us immediately at info@salestaxinstitute.com for assistance. If you have technical difficulties during the webinar, you will be able to chat online with our technical support through the Go to Webinar application. If you cannot log into Go To Webinar, please call our office at x3 for immediate assistance or info@salestaxinstitute.com. Please be aware that it is a violation of our copyright to record the class sessions. CPE Information: Webinar attendees can earn 2.4 hours of CPE credit in the Taxes field of study for today s session. During the webinar, we will use polling questions throughout the scheduled presentation time. In order to receive CPE credit, you will need to participate in the polling questions. After the webinar, you will receive an from newsletter@salestaxinstitute.com containing a link to complete a webinar evaluation form. To receive CPE credit, you will need to complete the evaluation form online and have participated in the polling questions.

3 The Sales Tax Institute 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: Other Sales Tax Institute Courses and Webinars Please visit for more information on the Sales Tax Institute s live and online course offerings and webinars. The following webinars and live courses are currently scheduled. Visit for additional details and registration and additional offerings. Live Webinars: March 28, 2019 VAT Primer: Fast-Track Your Know-How April 24, The Great Exemption Adventure: Finding Them, Applying Them and Making Sure They Stick May 30, Audit Empowerment: Techniques and Tips to Pass Your Next Audit June 25, Catch Up on the New Reality for Nexus Post-Wayfair Live Courses: Advanced Sales and Use Tax Workshop April 29 May 1, 2019, Chicago, IL SOLD OUT Basics of Sales and Use Tax June 19-21, 2019, Chicago, IL Webinars On-Demand - available anytime: Sales Tax 101 Basic Concepts of Drop Shipments Sales Tax for E-Commerce Effective Audit Defense Techniques Sales Tax Challenges with Services Save Time & Eliminate Guesswork with Effective Tax Research

4 Diane L. Yetter, CPA, MST Diane L. Yetter is a strategist, advisor, speaker and author in the field of sales and use tax. She is president and founder of YETTER TAX, a sales tax consulting and tax technology firm in business since She is also the founder of The Sales Tax Institute, a premier think tank that offers live and online courses to educate business professionals about sales and use tax. Diane works with an extensive network of capable partners to deliver a variety of sales tax services ranging from tax technology to tax policy and planning and training. She works with clients of all sizes from Fortune 10 to small, family-owned companies in a variety of industries. She is a Certified Implementation Partner and Trainer with Thomson Reuters ONESOURCE Indirect Tax, a Certified Training and TDM Specialist for Vertex, Inc. and a Business Partner of Avalara and VertexCloud. As a speaker, Diane is frequently asked to present to industry groups concerning sales and use tax issues including the Council on State Taxation (COST), Chicago Tax Club, Diversified Communications (IOFM and Accountex), the Institute of Professionals in Taxation (IPT), National Association of Credit Managers (NACM), National Association for Retail Marketing Services (NARMS), Vertex User Conference, Thomson Reuters User Conference, and Avalara. As an author, Diane has written articles concerning sales and use tax issues; was editor for the edition of the Information Technology Association of America Software & Services State Tax Report and authored Drop Shipments: Taxation, Compliance and Planning and Multistate Guide to Sales and Use Tax: Manufacturing, both published by CCH. She also is the author of the US Sales Tax Chapter for the IBFD VAT Worldwide Research Database. Diane provides answers to sales tax questions on the website She has also appeared as an expert witness. Diane is a member of the AICPA, Illinois CPA Society, Chicago Tax Club, Chicagoland Chamber of Commerce Taxation Committee, Taxpayers Federation of Illinois and the Institute of Professionals in Taxation. She is a member of the Practitioner Connection with the Council on State Taxation, and represents client concerns on a number of task forces. Diane was named in Accounting Today s 100 Most Influential People in Accounting for 2011, 2012, 2017 and Diane serves on the KU Endowment Association s Board of Trustees and is a Past Chair of the Dean s Board of Advisors, University of Kansas School of Business where she is also an adjunct professor, teaching topics on state and local taxation and entrepreneurship. Diane earned a BS in accounting and business administration from the University of Kansas in 1985 and an MS in taxation from DePaul University in Prior to founding the company, Diane was a state and local tax manager in the Chicago office of Arthur Andersen LLP, the sales and use tax director for the Quaker Oats Company, and a sales and use tax auditor for the Kansas Department of Revenue.

5 Compliance Deep Dive March 27, Nexus Updates KS Economic Nexus bill vetoed by Governor; expecting veto override vote VA Economic Nexus bill status CO eliminates 200 transaction test effective 12/1/18 via permanent regulations NE Marketplace collection signed by governor effective 4/1/19 NC legislatively enacts economic matching administrative rule UT Marketplace collection sent to governor, if signed effective 10/1/19 CA A.B. 147 to raise threshold to $500k Senate Hearing 3/ Copyright Sales Tax Institute

6 Homework Review Tax Research Challenges? Did you find the answer? What did you use to do your research? 3 3 Use Tax Accrual 4 4 Copyright Sales Tax Institute

7 Use Tax Determination Every business regardless of industry should evaluate whether they have an obligation to remit use tax. It is likely there are transactions such as goods movement or samples/donations that occur that require use tax in addition to purchases from unregistered suppliers. Audits always include use tax and could be the source of significant audit assessments. Numerous departments must be involved. The Tax Department should provide direction. 5 5 Use Tax Determination (cont.) Requisitioner It is recommended that the requisition form include information about the item that can assist other departments in making the tax determination. Purchasing Many companies include a taxability decision box on the purchase order or process fully loaded purchase orders, including sales tax. Must be knowledgeable about the items purchased, how and where they will be used, and the tax rules. 6 6 Copyright Sales Tax Institute

8 Use Tax Determination (cont.) Receiving In some businesses, the Receiving Department may have responsibility for a central stores department. In this instance, the Receiving Department must provide appropriate information about the use of the goods to the Tax Department for tax reporting. 7 7 Use Tax Determination (cont.) Accounts Payable Since they review each procurement invoice, they generally have responsibility for use tax review and determination. In some businesses, this is a completely manual process. However, a third party tax engine can be used to assist. If tax determinations are indicated on the purchase order or requisition form, this can assist the A/P personnel. Many businesses don t spend much time reviewing taxes charged by their vendors and therefore may be overpaying the tax. 8 8 Copyright Sales Tax Institute

9 Use Tax Determination (cont.) General Accounting Fixed asset group has the greatest involvement. They can assist in making taxability decisions. If the fixed asset group is trained in the sales and use tax rules, they can insure that tax is included in the approval amount and also include a tax determination indication on the project. o Sales tax determination should be part of the pre purchasing process If the business is a multi entity structure, general accounting personnel usually have some responsibilities for inter company transfers and intra company transfers. They can be helpful in monitoring these transactions and interfacing with the Tax Department. 9 9 Use Tax Determination (cont.) Tax Usually has oversight responsibility for the use tax determination and reporting. Important to interact with other departments. If procurement process is decentralized, it is critical for Tax to understand the process. When the procurement process is centralized, it is easier to oversee the function Copyright Sales Tax Institute

10 General Information Use tax is measured by sale or purchase price of property Should not include amounts for which sales tax was paid Tax reciprocity may apply for items purchased in one location but used in another Most states will allow a credit for sales tax legally required to be paid to an origin state. Not all states offer reciprocity Remember other taxes imposed during computation E.g., most state and federal excise taxes are generally considered part of the taxable measure General Information (cont.) The determination of the correct local rate to apply generally follows the seller s use tax rules. However, in some states, special rules apply. There are a few localities that impose consumer s use but not seller s use tax Chicago, IL Philadelphia, Allegheny Co. PA Some jurisdictions have a minimum dollar threshold for consumer s use tax Chicago first $2,500 of purchases annually are exempt Copyright Sales Tax Institute

11 Use Tax on Property Purchased Under Direct Pay Permit & Not Resold Direct Pay permits may not be available in every state and to every taxpayer Requires application to state Typically only granted to companies with uncertainty of taxability of purchases that have strong use tax accrual systems in place Self consumed property measured at material acquisition cost of the property Difficult to track in large manufacturing operation Some states allow retrospective review of material consumption for direct pay permit holders Direct Pay holders take on responsibility and liability for the use tax Not every state offers direct pay and could be limited to type of company Temporary Storage Keeping or retention in a jurisdiction of TPP outside of regular course of business or use solely outside the jurisdiction. Some states impose use tax on the use, consumption, or storage of tangible personal property in the state or the storage of such property elsewhere for use in the state. If goods are stored in a state where temporary storage exemptions exist, the burden of remitting the use tax in the state of ultimate use shifts to the purchaser/user Copyright Sales Tax Institute

12 Use Tax Exemptions Complimentary to sales tax so same exemptions will apply Directly invoiced common carrier transportation charges Trade discounts Volume or quantity discounts after sale typically don t reduce base (considered similar to rebates) Treatment of trade ins, services in conjunction with a sale (installation or handling), installment or finance charges, etc., will generally follow the provisions of the sales tax. Payment discounts may apply since tax liability calculated at time of purchase or use Use Tax Exemptions (cont.) Use tax may not be due if property is: Moving through state on bill of lading or destination is a 3 rd state/outside the U.S. Held for sale to another entity Property must only be stored or repackaged Copyright Sales Tax Institute

13 Measuring Use Tax Use tax on self consumed property purchased exempt from tax can be based on: Material cost only the value of raw materials at purchased cost. Inventory or standard cost (raw cost) the direct cost of placing the property into inventory. Full retail or fair market value the price at which the property is sold to your customers. States vary on which value they use in measuring the cost price. This must be researched for each state Measuring Use Tax (cont.) Use tax on taxpayer owned property used in new state Taxable or Exempt in second state? Taxable or Exempt in original state determines if use tax due or credit available Taxable basis original cost / depreciated cost o If there is a sale between related entities, the consideration is the measure of the tax. o If there is a transfer within the same entity, some amount of depreciation is usually allowed in arriving at the taxable measure. o If the asset is merely transferred between divisions, the net book value may be the measure of the tax Copyright Sales Tax Institute

14 Use Tax Accrual Methods Maximizing the Accounts Payable system Entering the sales tax listed on vendor invoices as a separate line item may allow for reports to be run. Automatic electronic updates reduce entry error. Use of a Use Tax Accrued stamp physical or digital will reduce audit review time and provide a process for tracking accruals. A tax verification process should be established. othis process should include verification of taxability, rates, and jurisdiction Use Tax Accrual Methods (cont.) Transactions processed outside the A/P system Inter company and inter divisional transfers, location transfers, inventory withdrawals need to be documented for use tax purposes Copyright Sales Tax Institute

15 Use Tax Accrual Methods (cont.) Transactions processed outside the A/P system (cont.) Inventory Withdrawals procedures should include: oreference original invoice. ostate the purpose for the inventory withdrawal. odocument the location where the property is being used. odetermine original cost. If manufactured goods, differentiate material cost from manufactured cost Use Tax Accrual Methods (cont.) Transactions processed outside the A/P system (cont.) Inter company, inter divisional transfers, location transfers. oreference original invoice purchased. odocument the location and type of use of the property originally and in new location. oindicate what jurisdiction and when use tax was originally paid and what if any additional use tax needs to be paid in the new jurisdiction. oif profit is made on the transaction, most states will consider this a new sale and tax will be due on the total purchase price Copyright Sales Tax Institute

16 Use Tax Accrual Methods (cont.) Bulk distributions Not usually included on invoices Seller may tax wrong jurisdiction Direct pay or Temporary Storage evaluation Additional documentation required oactual piece count, mailing lists or similar documentation oallocation methods Detailed documentation of calculations need to be kept along with rationale Sales Tax Compliance Copyright Sales Tax Institute

17 Compliance Big Picture Compliance is preparing the tax returns Gather the Data Evaluate/Reconcile the Data Populate the Return File the Return & Pay Tax Reconcile Bank/Confirm Payments Calendar Update Notices Repeat! Data & Records In order to adequately administer the sales and use tax function, information must be gathered from many sources. This information is used to determine nexus, evaluate taxability, prepare returns, defend audits, and evaluate business issues. To gather this information, team with various departments. Key departments include engineering, marketing, legal, corporate secretary, and operations Copyright Sales Tax Institute

18 Data Retention Any record that includes sales and use tax information needs to be maintained until the period closes for audit purposes. Generally at least 3 years, but 5 7 years is recommended. Records are required to be maintained in the format in which they are generated. Invoices, general ledgers, asset records, purchase orders, and records related to compliance, such as use tax accrual reports, exemption certificates, and sales and use tax returns Data Retrieval and Sources Sales and use tax data has many different origins and is generated in different financial processes. Data can exist in these different sources: Sales journal E Commerce Marketplace Facilitators Accounts Payable journal Purchase order system Inventory adjustments Fixed assets ledgers Procurement card Material movement Copyright Sales Tax Institute

19 Data Retrieval and Sources (cont.) Various divisions and business units Can create challenges in data manipulation. Reports can be in unique formats, contain different information. Different reports and data must be consolidated for reporting. There may be differences in accounting period closing procedures and dates resulting in data receipt delays Hard copy reports Information from multiple reports often must be combined. Geographic challenges a process must be established to gather information that is available only in hard copy form Manipulating Information MS Access Pros: oability to handle large volume of data oability to create simple queries and reports oeasy to create export file that can then be imported into other applications or reporting software. oincluded in most Windows packages Cons: olimited copy/paste functionality ocalculations require advanced knowledge of the Query function Copyright Sales Tax Institute

20 Manipulating Information (cont.) Excel Pros: odata is easily manipulated ocalculation functions are straightforward. oeasy to convert to text file that can then be imported into other applications or reporting software oincluded in most Windows packages oexcel 2007 Easier report writing and increased data capacity Cons opre Excel 2007 could only handle 65,536 rows of data odata imports must be in a.xls or.txt format Manipulating Information (cont.) Crystal Pros: ogreater data manipulation omore advanced reporting capabilities oimport from greater variety of sources ocommonly used in ERP application Cons: orequires purchase of software application onot commonly used by Tax 32 oadditional training required 32 Copyright Sales Tax Institute

21 Manipulating Information (cont.) Sql Pros: ogreater data manipulation capabilities omore advanced analytical capabilities oimport from greater variety of sources Cons: orequires programmer or someone skilled in language onot commonly used by Tax oadditional training required Reconciling Your Sales Tax Accounts Posting Tax in General Ledger Sales Tax Collected osales Tax Liability Account oby State or Total oauto Posting vs Manual Posting oreturns/refunds Use Tax Accrued ouse Tax Liability Account (separate from sales tax collected) ouse Tax Expense or charge to actual expense Copyright Sales Tax Institute

22 Reconciling Your Sales Tax Accounts (cont) Tax collected vs Tax Due Sales Tax Liability Account Balance = Tax Collected Tax Due = Tax due based on taxable sales Reconciliation of Sources of Data Sales Tax Liability Account Tax Engine Tax Amounts E commerce/marketplace Reports Sales Journals Tax Return Input Inputting information into tax forms A review of the tax returns is necessary to understand what is required and how it is to be presented. Return preparation varies by state osales data is reported separately from purchase data. In some states, this could be on a separate return, while on others it could just be separate lines on the same return. oother differences could include sales vs. seller s use, rental/lease, telecommunications, and other special tax types Copyright Sales Tax Institute

23 Tax Return Input (cont.) Inputting information into tax forms (cont.) Different states will require summary of data at state, county, city, or district level. oit is critical to understand the requirements so that the data can be compiled once in the correct format. Many returns or input screens are provided by the jurisdictions with the tax rate printed. However, if there are credit transactions at prior rates, this information needs to be segregated and identified in the source data so it can appropriately be reported on the tax returns Return Selection Selecting the correct return Based on your registration you will need to file the correct return type Sales vs Seller s Use Location Schedules Consumer s Use Special Tax Types Copyright Sales Tax Institute

24 Return Preparation & Filing Once a taxpayer is registered to collect or pay sales and use taxes in a jurisdiction, returns must be filed on a timely basis. The jurisdiction will inform the taxpayer of their filing frequency and due date. The due date applies to both filing of the return and payment of the tax. TOOL: Tax Return Due Dates TOOL: Sales Tax Return Filing Thresholds by State Return Preparation & Filing (cont.) Legal entity Individual returns for each state registered for each entity Some states require separate returns by location States don t allow consolidated sales and use tax returns generally onote: The Ohio Commercial Activity Tax ( CAT ), a gross receipts tax similar in many ways to sales and use taxes, does permit consolidated reporting Copyright Sales Tax Institute

25 Return Preparation & Filing (cont.) Locations If a company has more than one location in a state, that state may require a list of the various locations with the tax information detailed by location. (TX, IL, TN) States that base tax situs on origin or order acceptance may not only require the locations to be listed out but may also apply a different tax rate per location. oillinois is an order acceptance state. onew York is a destination based state Return Preparation & Filing (cont.) Due dates Sales tax returns are generally due in the month following the taxable event. Vary by jurisdiction ocommon: 15 th, 20 th, 25 th, end of month osome states consider the return filed based on the received date while others use the mailing date oit is important to know not only the due date for the return but also how the jurisdiction defines that date. oconsider sending returns certified or registered if filing on paper. Different due dates may apply for EFT filers than for check payment 42 filers. 42 Copyright Sales Tax Institute

26 Preparation of the Return Sales Data Gross Sales o Based not only on what the state indicates but also can be restricted by the availability of your data. o Some states feel that gross sales should represent your company wide gross sales (i.e., everywhere) rather than just gross sales into their jurisdiction. o Generally, gross sales is to be reported within a given jurisdiction. o However, if there is a sales or distribution office in a given jurisdiction, gross sales is often defined as gross sales by the locations in the jurisdiction. Missouri takes this position. o Some companies do not have the ability to capture true gross sales or deductions and, therefore, report gross sales as taxable sales Preparation of the Return (cont.) Sales Data (cont.) Taxable Sales oonce gross sales are determined, companies are then allowed deductions to arrive at taxable sales. These are generally deductions from sales within the jurisdiction. othese deductions can vary by jurisdiction, however some of the standard deductions are: Sales shipped outside jurisdiction. Sales to exempt organizations Sales for resale Sales of exempt products Marketplace sales Copyright Sales Tax Institute

27 Preparation of the Return (cont.) Procurement Data Unlike sales data for which total sales is reported along with details of deductions to arrive at taxable sales, only taxable purchases are typically reported. Purchases are reported on either a separate consumer s use tax return or on a separate line representing taxable purchases on the combined sales and use tax return Preparation of the Return (cont.) Local Reporting State administered and collected local taxes olocal level tax detail is reported on the state tax return. osome states, like New York and Texas, require detailed reporting by local jurisdiction on the state tax return. ostates that do not impose local taxes do not require this local level reporting Copyright Sales Tax Institute

28 Preparation of the Return (cont.) Local Reporting (cont.) Locally administered and collected local taxes oif localities are provided with home rule authority, these taxes must be reported directly to the home rule authority. o A company should only collect taxes in a self administered locality if they have separately and properly registered with that locality. othese taxes should never be combined with the state level taxes and reported to the state. osome local jurisdictions have state administered and collected sales tax, but self administer use tax (e.g. Chicago) Preparation of the Return (cont.) Negative Amounts Occasionally a company may have negative sales and/or use tax for a given reporting period. Most states do not allow negative returns and require companies to amend the original return and file a refund claim. Business decision and risk of filing $0 return and carry over balance Copyright Sales Tax Institute

29 Preparation of the Return (cont.) Negative Amounts Some states will allow a net negative return to be filed as long as there have been enough sales in previous periods to cover the deficit. (TX) Some states may allow negative amounts on individual lines but require an overall positive return Illinois only allows deductions to the point of a zero return. Michigan only allows deductions to the point of a zero balance Preparation of the Return (cont.) Prepayments Some states require prepayment of the tax collected. In some jurisdictions, the return is filed quarterly, but the tax is paid monthly. In other jurisdictions, payment of a percentage of the following month s liability is paid in the month of collection. In other states, a weekly or semi monthly prepayment is made as the tax is collected. Some states require payment monthly but returns quarterly (NY, CA) (See NY Return) Copyright Sales Tax Institute

30 Preparation of the Return (cont.) Vendor s Discount Some states provide for a vendor s discount in an attempt to compensate the seller for the costs of collecting the tax and remitting it to the jurisdiction. May be forfeited due to a variety of tax reporting errors, such late filing or payment. Some states, like Illinois, have an unlimited discount while others, such as Florida, have a very limited discount. In most jurisdictions, the discount is only applied to collected tax including sales and seller s use tax, and not to any other taxes. TOOL: Prompt Pay Discounts Chart Preparation of the Return (cont.) Authorized Signatures Unlike other forms of taxes, there are no strict guidelines for whom is allowed to sign sales and use tax returns. However, those who sign these returns can be held personally liable Copyright Sales Tax Institute

31 Return Preparation & Filing (cont.) In some instances, tax jurisdictions will only accept their preprinted form if filing on paper. The simulated version will be rejected and could result in late filing penalties. Review the filing requirements carefully. In these instances, you can still allow the electronic process to calculate the return and then you can copy the information to the state authorized form Return Preparation & Filing (cont.) Electronic Filing and Payment Electronic Funds Transfer (EFT) oach credit oach debit Some jurisdictions require payment via EFT if the liability exceeds certain thresholds. Electronic Data Interchange (EDI)/ Electronic filing omost states now require electronic filing Usually a return is also required to be filed to substantiate the payment Copyright Sales Tax Institute

32 Texas Return Types Sample Returns Massachusetts Illinois Texas New York Copyright Sales Tax Institute

33 Return Preparation & Filing (cont.) Compliance Tracking Have a process for tracking due dates and completion of returns Keep copies of all returns filed and back up for the return Payment Reconciliation Confirm Payment received and processed by Dept of Revenue Prepare bank reconciliation to confirm payment clears for proper amount TOOL: Sales Tax Calendar and Tracker Template Amended Returns Reasons Excess credits Reporting errors Tax rate changes Over collection Excessive amended returns could trigger an audit Some companies prefer to adjust current period returns. If the adjustment will result in a negative return or require significant time to absorb the credit, it may be advisable to prepare the amended returns Copyright Sales Tax Institute

34 Amended Returns (cont.) Return adjustments Bad debts are generally allowed as long as the tax was remitted on the original sale. Credit for returned merchandise should be taken on the return. Tax only debits and credits occur when taxability errors were made on the original transaction. oas long as the tax was appropriately recalculated, the adjustment should be taken. oif there are significant adjustments, amended returns may be required How to Prepare Amended Returns Some states: standard return with corrected values, marked AMENDED Other states: special forms Must be filed within the open statute of limitations TOOL: Refund Claim/Amended Return Methods Copyright Sales Tax Institute

35 Notices Generated by taxing authorities when errors occur Many notices have short response times associated with them and require prompt attention. When responding to notices, it is important to provide all the documentation to the taxing jurisdiction. Once a response to a notice has been sent, it should be tracked until resolution has been confirmed Questions? Copyright Sales Tax Institute

36 Homework & Next Week Homework Link to homework: coursematerials19 Create your sales tax calendar and tracker Copyright Sales Tax Institute

37 Next Week Wednesday, April 3, 11:30 1:30 EDT Tax Automation Solutions Consultation Consultation Ideas Review nexus questionnaire Review a taxability issue Discuss compliance process Purchase at 50% discount Book at tax jumpstart consultation Copyright Sales Tax Institute

38 Thanks to our Sponsors! Get Social with Sales Tax /company/sales taxinstitute /salestaxinstitute Sales Tax Institute 910 W. Van Buren, Suite Chicago, IL (312) /user/salestaxinstitute Copyright Sales Tax Institute