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Laws on sales tax vary greatly and can be equally confusing for businesses and their accountants.
“Sales tax” is a tax on the sales price of goods and services sold at retail. While the consumer pays it, the seller must calculate, collect, file, and remit the tax to state and local authorities. Other names for sales tax include transaction privilege tax, gross receipts tax, general excise tax, retailer’s occupation tax, gross retail tax, and consumer sales tax. There are more than 12,000 sales tax jurisdictions in the United States, and each is associated with a specific tax rate. Use the interactive map below to see the rates that matter to your business.
These courses help break down the larger issues to properly address sales tax rules and strategies.