Tristan Salazar

About Tristan Salazar

Senior Tax Specialist - Prior to joining McClellan Davis, Tristan spent six years as a senior financial auditor for a public accounting firm that specialized in the financial services industry. He also worked as a sales tax auditor with the California Board of Equalization, and before that he was an income tax auditor with the Franchise Tax Board. Tristan has a B.S. degree in accounting from Sacramento State University. Email Tristan

What’s the Difference Between a Seller’s Permit Issued by the California Board of Equalization and a Resale Certificate?

When making a sale for resale, a common mistake that businesses make is accepting a copy of the purchaser’s seller’s permit, instead of a timely, valid, resale certificate.  Businesses are frequently unaware of the difference between a seller’s permit and a resale certificate, and if they are, they often fail to put adequate controls in place to make sure a proper resale certificate is accepted.  Understanding the difference is actually very important, especially for manufacturers, wholesalers and other business that commonly make sales for resale.  Although sales for resale are one of the most fundamental exempt sales a business can […]

Making the Right Call for Sales and Use Tax Outsourcing

Although the financial crisis of 2007 to 2009 is well behind us, the fallout from it continues to have an impact for businesses that are faced with doing business in an environment that is even more heavily regulated. To comply with the additional compliance requirements established by federal and state agencies, many businesses are forced to increase their in-house compliance staff, or outsource the obligations to a third party. This article provides a discussion of the various considerations that go into outsourcing sales and use tax compliance matters.  Understanding these factors will help enable you or your client to make […]