Crossing 状态 Lines | Examining The Hidden Costs 和 Liabilities Of Doing Business Outside Of Your 状态

Nexus已经演变:为什么你的业务可能面临风险,为什么它很重要

你的生意是依赖州外的分包商还是独立的代理商, 跨州销售产品或服务, 或者雇佣其他州的人才, 各种各样的税务影响可能会影响你的底线. Staying on top of nexus and state tax risk can help keep your business compliant and safeguard you from the hidden costs of doing business outside of your state.

你的生意是依赖州外的分包商还是独立的代理商, 跨州销售产品或服务, 或者雇佣其他州的人才, 各种各样的税务影响可能会影响你的底线. Staying on top of nexus and state tax risk can help keep your business compliant and safeguard you from the hidden costs of doing business outside of your state.

In its rawest form, nexus is essentially the connections that your business has with other states. 这包括你的企业在人员方面的存在, 库存, 和财产, 以及你为销售而访问的州, 安装, 或支持. 只要你有联系, you must abide by that state’s tax laws for all state-imposed taxes including sales and use tax, 收入/特许经营收入总额税, 财产税和工资税. 这可能包括各种注册和所有适用的合规性(e.g. 报税、收缴税款、免税文件管理).

目前, 有两个主要因素对企业主构成了威胁, 尤指在主要经营状态之外有活动的企业:

  1. 几乎所有的你.S. 各州已经修改了他们的联系和纳税标准继2018年美国大选之后.S. 最高法院裁决,南达科他州诉. Wayfair. 该判决允许各州实施经济联系规则. These rules triggered sales nexus for businesses purely based upon their gross sales into the states, placing a more extensive tax burden on businesses that exceed the sales/transactions thresholds imposed by the economic nexus rules across state lines. 在这些标准, it is no longer essential that they have a “physical presence” in a state before the state requires that they comply with the sales tax regulations. 需要强调的是物理连接触发器不会消失, 但经济联系因素也变得很重要. Moreover, the case opened the door for a totally new standard of what “remote seller” means. 这使我们想到第二点考虑…
  2. 随着“远程销售者”的法律定义的演变, 以及COVID-19引发的劳动力变化, more businesses than ever now fall into the category of multi-state businesses for one reason or another. 这, 反过来, is making them vulnerable to hidden costs and potential liabilities associated with operating across state lines – sometimes even without knowing they are now considered a multi-state business operation.

特定关系的例子

当企业冒险进入新的领域或扩大现有的实践, just about anything could place your business under the burden of out-of-state regulations and costs. 如果忽视了, 在其所在州未能履行纳税义务的企业, 或其他地方, 可能面临巨额罚款和其他后果,最高或包括法律处罚. 很明显, the biggest change in nexus is the economic nexus rules added in response to the Wayfair case. 所有州都颁布了类似的法律,但门槛不同. 佛罗里达和密苏里是最后适应的. 和, 正如上面提到的, physical presence factors have not been made less important when considering your nexus footprint outside your home state. As companies continue to allow and encourage remote employees and work-from-anywhere programs, it’s necessary to understand that these out-of-state employees trigger physical presence nexus for both indirect/direct state taxes.

然而,还有其他一些nexus的例子仍然可能影响业务. 这些包括:

  • 使用第三方供应商,比如亚马逊. 如果你使用第三方机构来销售甚至储存你的库存, 你在其他状态也有物理存在. 这个规则已经存在几十年了, and those sellers who use Amazon’s Fulfillment By Amazon (FBA) are waking up to notices that indicate they have had nexus in unexpected states going back 10-12 years.
  • 利用在线广告为您的业务产生点击推荐. If someone in a different state were to click on the online ads you placed to promote your business, the ad itself would be enough to establish that your business has a physical presence in another state – making you vulnerable to tax laws in that state as well. 随着经济规则的出现, 一些州取消了这些“点击通过”的连接规则,认为这是多余的.

潜在负债可能存在的地方和如何识别它们

Examining your business’s nexus footprint can help you understand your potential liability and will assist you in getting ahead of an issue that may cost you penalties. 你可能会发现你的企业有某些负债的风险敞口. Knowing this will allow you to make informed decisions moving forward while allowing you to maintain compliance. Knowledge is the first step in preventing your business from facing unnecessary expenses and liability, 它还可以为你节省很多时间和担心!

So, what can you do to determine where your liabilities lie in this ever-increasing world of nexus?

  • Start by looking inward and consider doing a state and local tax (SALT) nexus and risk assessment study. 你真的对你做生意的所有领域都有一个坚实的掌握吗? A nexus study can help you evaluate every aspect of your tax situation and uncover areas of potential tax exposure. 澳彩体育网上’s SALT experts regularly perform nexus and risk assessment studies to help identify client exposure.
  • Keep good exemption certificate records for any transactions with wholesalers or exempt purchasers (i.e. 制造商). Determine if your customers have an exemption for their use of your product or service in their state. 如果有,妥善保存这些豁免证书的记录. 许多州对有效证书的构成有严格的要求.
  • Break out your invoice price to contain the risk associated with things that are actually taxable 因为许多州完全对混合交易征税. 你应该经常和SALT专家讨论这个问题.
  • 确保你的软件能够按州、县等准确计算销售额. 这 includes properly sourcing sales and generating the correct tax rate and determining taxable and nontaxable sales. Some types of businesses may encounter very complex taxing situations in which sales tax software is the only way to manage.
  • 在你的纳税风险可能很高的州, 考虑你是否应该继续注册,并寻求自愿披露. 如果你选择在与你有关系的状态下不采取行动, determine whether your audit team is required to add a disclosure to your financial statements or if you need to consider an accrual for sales tax. 另外, 如果你在考虑将来卖掉你的公司, 您可能需要尽早解决这些问题. 在任何质量尽职调查过程中,这都是一个热门话题.
  • 考虑你的员工. It’s estimated that as many as 30 percent of all remote employees have worked or currently work out-of-state from their home office. 如果你的公司雇佣了跨州工作的人才, 你可能会面临额外的成本和负债. 例如, states generally require employers to obtain workers’ compensation insurance for employees in the state where they work. Your business would need to either incur the additional fees to protect your out-of-state employees or face the penalties associated with legal noncompliance, 哪个成本更高.
  • 逐个州检查商业惯例. 而几乎所有的.S. 国家已经通过了, 或计划采用, Nexus的企业标准因税种不同而不同, 这些标准并不是普遍的. 检查你具体在哪个状态下操作, 无论能力如何, 并考虑他们的特定nexus标准会如何影响你的业务.

有这么多的考虑来检查周围的联系, 很难确定它们将如何具体地影响您的业务. If you believe that your business is at risk or you have concerns about the implications of out-of-state operations, 我们的特种部队可以提供帮助. 我们不仅能确定nexus是否存在, we can recommend a strategy that will help you defend against those problems and safeguard your business for years to come.

By: 凯西LaMonica, Vertex® Certified Professional and Avalara® Certified Implementation Partner, principal, SALT
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