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#sales-tax

Sales Tax

Sales tax compliance, nexus rules, filing requirements, and tax automation for businesses

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14 минути четене

Калифорния току-що обложи SaaS: Изчерпателно ръководство за данък върху продажбите на софтуерни абонаменти през 2026 и 2027 г.

California SB 122 прави SaaS и други цифрови продукти обект на данък върху продажбите от 1 януари 2027 г., като Colorado's HB 26-1223 влиза в сила в същия ден. Това ръководство картографира облагаемостта на SaaS във всичките 50 щата към август 2026 г., обяснява праговете за икономическа връзка като тези в Калифорния от 500 000 долара плюс правилото за самооценка на купувача от 5 милиона долара и дава контролен списък за съответствие преди януари за продавачите и купувачите на софтуер.

Mike Thrift

taxtax-compliancesales-tax
12 минути четене

Счетоводство за магазини за употребявани стоки с нестопанска цел: Как да оценявате дарените стоки, да запазите изключението за доброволчески труд и да избегнете формуляр 990-T

Счетоводството за магазин за употребявани стоки с нестопанска цел обхваща методите за справедлива стойност и продажна цена за дарените стоки, праговете за разписки от публикация 561 на IRS, приблизително 85-процентните изключения за доброволчески труд и дарени стоки от UBIT, и кога се изисква подаване на формуляр 990-T.

Mike Thrift

nonprofitbookkeepingtax-compliance
8 минути четене

Pet Cremation Bookkeeping: Pricing Tiers, Veterinary Referral Splits, and Retort Depreciation

Pet cremation businesses run three revenue models at once (tiered cremation service, veterinary referral commissions, and merchandise sales), and the retort itself depreciates as 7-year MACRS equipment eligible for 100% bonus depreciation on property placed in service after January 19, 2025 — not as a 39-year building improvement.

Mike Thrift

bookkeepingsmall-businessaccounting
6 минути четене

Illinois Drops the 200-Transaction Sales Tax Rule: What Remote Sellers Should Do in 2026

Effective January 1, 2026, Illinois eliminated the 200-transaction economic nexus threshold, leaving a single $100,000 trailing-12-month revenue test for remote sellers. Here's who gains or loses nexus, how the August–October 2026 amnesty program works, and how to structure your books to answer state-by-state sales questions on demand.

Mike Thrift

sales-taxnexusecommerce
8 минути четене

Print-on-Demand Bookkeeping: COGS, Royalties, and Sales Tax by Platform

Print-on-demand sellers run two different businesses — integration channels (Etsy + Printify) with real COGS, and marketplace channels (Redbubble, Amazon Merch) with none. This guide covers how to reconcile 1099-K gross figures, avoid double-counting platform fees, handle marketplace-facilitator sales tax, and structure a per-channel chart of accounts to track margins that range from 20% to 70%.

Mike Thrift

bookkeepingcost-of-goods-soldsales-tax
9 минути четене

Roller Skating Rink Bookkeeping: How to Account for Five Businesses Under One Roof

A roller rink runs admissions, skate rentals, birthday parties, concessions, and merchandise under one roof — and well-run rinks post 20–35% margins while others limp at 10% on the same traffic. This guide shows how to split the chart of accounts by revenue stream, hold party deposits as deferred-revenue liabilities until the event happens, capitalize the rental fleet, and track KPIs like revenue per visit and ancillary revenue share.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
11 минути четене

Traveling Carnival and Fair Concessionaire Bookkeeping: Gross-Revenue Splits, Multi-State Permits, and a Route of One-Week Stops

How carnival and fair concessionaires should keep books for a route business — recording 25–50% gross-revenue splits and guarantee floors per stop, registering for sales tax permits that differ by state (Ohio's statewide license vs. California's per-location permits vs. Illinois's changing-location filer status), reconciling cash daily against ticket counts, and tracking day-labor payroll and 1099 thresholds across state lines.

Mike Thrift

bookkeepingsmall-businessseasonal-business
8 минути четене

Restaurant Reservation Deposits and No-Show Fees: The Deferred Revenue Guide

Restaurant no-shows cost the U.S. industry roughly $16 billion a year, and the deposits that fight them create a bookkeeping trap — under ASC 606 a reservation deposit is a liability, not revenue, until the guest dines or forfeits. Here's how to record deposits as deferred revenue, book no-show forfeitures as breakage, and reconcile net payouts from OpenTable, Resy, and Tock.

Mike Thrift

restaurantrevenue-recognitionaccrual-accounting
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