#sales-tax
Sales tax compliance, nexus rules, filing requirements, and tax automation for businesses
Client reimbursements are gross income on Schedule C, and most states tax them even at zero markup — bill and book pass-throughs correctly.
California's 10-cent paper bag charge is excluded from taxable sales, while Washington's 12-cent plastic bag charge is taxable — book each in its own account.
Leaving the cloud for a colo rack turns opex into capex — servers are 5-year MACRS property, but Section 179 or 100% bonus can expense them in year one.
Flipping furniture is a Schedule C business, not a hobby: deduct per-piece COGS and 2026's split IRS mileage rate; expect no 1099-K under $20,000/200 sales.
Split dojo income into six revenue lines — dues, testing, pro shop, privates, camps, parties — and carry prepaid tuition as deferred revenue, not income.
A single return costs 20-65% of the item's value. US sellers cut the loss with tiered fees, exchanges-first policies, and ASC 606 refund accounting.
Chicago's lease transaction tax rose from 11% to 15% in 2026 — Illinois businesses now owe $150 a month in city tax on every $1,000 of SaaS.
Season-pass cash is deferred revenue, not August income — and your maze crew is usually non-farm labor owed US overtime. A six-week bookkeeping playbook.
Hawaii has no sales tax — the GET taxes your gross receipts at 4.5% including county surcharges, and 4.712% is the most you may legally show a customer.
A reverse sales tax audit recovers US sales and use tax you overpaid to vendors or self-assessed — most states allow refund claims three to four years back.
Thirty-eight states exempt manufacturing machinery from sales tax, but the break works through exemption certificates you hand vendors, not automatic refunds. Alabama, Hawaii, Kentucky, Mississippi, Nevada, New Mexico, and the Dakotas tax equipment in full or at reduced rates, while repair parts, utilities, and missing paperwork trip up makers everywhere.
Custom wig studios can bill medical clients under HCPCS code A9282 as a cranial prosthesis instead of a cosmetic wig sale — with insurance-ready invoices, physician prescriptions that unlock sales-tax exemptions, IRS Publication 502 deductions for clients, and separate books for cosmetic and medical revenue.
