State and Local Tax Consultants, Business Tax Specialists

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404-637-0940

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Should My Company Collect Sales Tax? When? Where? How?

Let Barnwell Consulting assist you in finding answers to these questions – and provide you with practical solutions.

In the wake of the Supreme Court’s decision in South Dakota v. Wayfair, states’ power to tax remote sellers has greatly expanded.  The Wayfair decision overturned the long-standing precedent in Quill v. North Dakota that retailers must have a physical presence in order for a state to require a retailer to collect sales tax from its customers in that state.  Under Wayfair a retailer may have “economic presence” in a state and may be required to collect sales tax from customers without having any physical presence in the state.

States have responded to the Wayfair decision by enacting their own economic nexus statutes, each with similar but ultimately differing requirements for what constitutes economic presence.  The ramifications of Wayfair affect not only online retailers but retailers of all types.  Barnwell has helped a number of clients navigate these requirements and determine whether it is necessary for them to register and collect sales tax in states where they have customers but no physical presence.

In addition, Wayfair may have implications for an organization’s income tax position.  Care should be taken when registering with jurisdictions for various types of taxes (income, sales & use, etc.).  There are also other protections that organizations may need to consider (relevant case law in each jurisdiction, Public Law 86-272) when reevaluating the income tax implications.  Juggling various types of taxes in multiple jurisdictions requires knowledge and experience across many areas of SALT.  We stand by ready to assist you in this evaluation.

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Client Results

Retention Credit – “It’s not SALY”

Georgia Tax Credit for Training Employees

$40 Million City Incentive Contract

$2 Million Refund of California Franchise Taxes

Florida $4.5 Million Corporate Income Tax Refund

$2.8 Million Settlement Award of California Franchise Tax from Settlement Board

$270,000 in “Quick Hit” Georgia Sales Tax Savings

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"We analyze specific fact patterns to bring targeted strategies to companies."

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Consulting Services

  • State and Local Tax Consulting
  • Income Tax / Franchise Tax
  • Recovery - Reverse Audits
  • State and Local Credits and Incentives
  • ASC 740-10
  • Economic Development
  • Sales and Use Tax Consulting
  • Property Tax Appeals and Abatements
  • SAFIRRE
  • Employee Retention Credit

675 Seminole Avenue, Suite T04
Atlanta, Georgia 30307

404-637-0940

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