Tax News

Top Story

Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC

3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax. Taxpayer, for a subscription fee, provided users with access to its online learning platform, through which users could access songs, videos, books, printable worksheets, online video games, quizzes and other learning activities. Users could also access online support via a chat feature. Experiences can be adapted to be unique for each user, and the ...

Sales Tax Audits

Dillon Tax Consulting

10/16/2023

ARE YOU READY?

It’s no secret that states are running the most significant budget shortfalls in the Post-WWII era. As a remedy, they can either raise tax rates, increase the base, add more taxes, or heighten enforcement. Clearly the most pragmatic thing, and least politically problematic thing to do is heighten enforcement. And the ...

Amazon Affiliate Nexus

Dillon Tax Consulting

10/16/2013

IS YOUR STATE NEXT?

I was recently approached regarding a nexus question by a company that was physically located in one state. The company was considering entering into a contractual arrangement with a third-party marketing company located in numerous states. The marketing company proposed to market and promote the company through links on the marketing ...

Sales Tax

Dillon Tax Consulting

10/16/2013

YOU DON’T KNOW THAT YOU DON’T KNOW

When I am referred in to a new client, the client and I go through a set of diagnostic questions designed to help us evaluate the company’s taxable presence, current sales tax compliance, and historical sales tax exposure. Often times, as I begin asking the ...

State Tax Amnesties Provide a Limited Time Offer

Dillon Tax Consulting

10/16/2013

CLEANING UP THE PAST

The City of Los Angeles, Connecticut, Louisiana and Vermont currently have amnesty programs open to past taxpayer sales and/or use tax liabilities. These programs are typically only open for 8 to 10 weeks (LA, Louisiana and Connecticut’s essentially end in November 2013, and Vermont’s ends by May 1 ...

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting