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2208, 2016

Medical Industry Tax Updates: Sales & Use Tax Updates #3

By |August 22nd, 2016|Categories: Medical Industry|

This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind. Visit salestaxsupport.com to read James’ informative article “Medical Industry Tax Updates: Sales & Use Tax Updates #3”

508, 2016

McClellan Davis Efforts Lead to Change for California Board Hearing Policies

By |August 5th, 2016|Categories: Compliance, Sales Tax Policy|

On May 24, 2016, Jesse W. McClellan, Managing Partner, testified before the Members of the State Board of Equalization (Board) at the California Taxpayers’ Bill of Rights Hearings in Sacramento, California to address a variety of concerns he had with Board policies. Part of his testimony focused on procedural problems with appeals cases that are scheduled for hearings before the elected Members of the Board. Specifically, Mr. McClellan stressed the need to establish guidelines for appeals cases that are removed from the hearing calendar by Board staff. A hearing before the elected Members of the Board is the final [...]

2507, 2016

Leases of Mobile Medical Imaging Equipment – May Provide Tax Refund Options

By |July 25th, 2016|Categories: Compliance, Leases, Medical Industry, Refunds, SalesTaxSupport.com Articles|

This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support, discusses sales tax refund opportunities related to the leasing of mobile medical imaging equipment in his latest article. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind. Visit salestaxsupport.com to read James’informative article “Leases of Mobile Medical Imaging Equipment - May Provide Tax Refund Options”

1507, 2016

Board of Equalization Audit Procedures Put Bars at Risk of Overstated Audit Liabilities

By |July 15th, 2016|Categories: Compliance, Restaurants and Bars|

The Board of Equalization (BOE) often selects bars for sales and use tax audits. The fact that bars can deal with a significant amount of cash, and can often times have more relaxed financial controls than other types of businesses, make them an ideal target in the eyes of the BOE. In the audit of a bar, an auditor will generally examine the business’ sales records and then seek to verify the recorded amounts with a markup analysis. The markup analysis contains intricate computations and the auditor’s inability to identify certain intricacies can lead to erroneous conclusions that appear to [...]

807, 2016

Are Tips Subject to Sales Tax in California?

By |July 8th, 2016|Categories: Compliance, Restaurants and Bars|

If you’re a restaurant owner that’s been through a California sales tax audit, you probably asked the auditor the above question at some point during the process. The answer you probably received was, “It depends,” or, “Sometimes.” If you’re lucky, you didn’t get further clarification in the form of an audit bill for tax on your employees’ tips. The underlying principle is deceptively simple: if the amounts of your tips are optional (left up to the customers), and all of the tips are actually distributed to your employees, the tips are not taxable. If a tip charge is mandatory (required [...]