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Three Multistate Tax Alerts from McDonald Hopkins law firm —

COLUMBUS, Ohio May 18, 2012

Ohio CAT might apply to airline flight partners

Ohio Ohio

The Department has trained more than 70 auditors in auditing for CAT and have been aggressively pursuing audit leads. There is a substantial risk that airline flight partners could be audited.


Our Multistate Tax professionals are very experienced with assisting companies in understanding the complicated CAT statutes, rules and information releases and helping quantify potential exposure. Further, our Multistate Tax professionals are very experienced with conducting and defending CAT audits if a business has already been contacted.

Does a business just have to wait to be contacted by the Department?

No, businesses can be proactive in addressing this issue in three ways:

  • May 1, 2012 June 15, 2012
  • Voluntary Disclosure—Businesses could apply for a voluntary disclosure agreement and remit the past three years plus full interest (no penalty would apply) [we can assist clients with determining if Amnesty or Voluntary Disclosure is the better option]; or
  • Managed Audit—Businesses could request a managed audit from the Department’s Audit Division and remit the tax liability plus full interest for the audit period, which is typically two years for registered taxpayers (no penalty would apply). While there is no formal managed audit program for CAT purposes, the Department may be willing to discuss this approach. This type of audit involves the Department and the client planning the audit together and allows the client to complete part of the actual work, which minimizes the involvement of the Department in the audit process. Clients are often more comfortable with this audit approach and feel more in control of the audit.

Click below to read: Ohio CAT and Airline Flight Partners




Colorado $100,000 Colorado

    • Colorado
    • The purchase is not exempt from sales or use tax merely because it is made over the internet, and
    • Colorado Colorado
  • Colorado Colorado
  • Provide the Colorado Department of Revenue a purchaser’s billing and shipping address and the total amount of purchases made during the prior year.

State of Colorado Colorado

Colorado Colorado

Oklahoma South Carolina South Dakota Tennessee Vermont Colorado



Georgia Georgia $50,000 Georgia Georgia Georgia


The legislation also expressly provides that any ruling, agreement, or contract stating that a remote seller is not required to collect sales tax in the state, despite physical presence is now null and void. Remote sellers who previously had such a ruling, agreement, or contract should consider the impact of the legislation to their business.



  • January 1, 2011 January 1, 2014
  • $350,000,000 January 1, 2011 January 1, 2014
  • January 1, 2011 January 1, 2014
  • January 1, 2016

Tennessee January 1, 2014 Tennessee

Tennessee Tennessee

    • Tennessee
    • The purchase is not exempt from use tax because the sale is made through the internet, and
    • An internet link to the Tennessee Department of Revenue website allowing a person to pay the use tax.
  • A year-end summary of the total purchases of tangible personal property made by a purchaser during the previous year.

Tennessee Tennessee January 1, 2014 Tennessee


Virginia Virginia September 1, 2013

Virginia Virginia

What remote sellers should do:

All remote sellers should continue to track these national trends and assess their risk for a state asserting physical presence and retroactive tax collection. Often, steps can be taken to mitigate a remote seller’s risk of being held liable for collecting sales tax on remote sales. Our Multistate Tax team has experience advising and assisting remote sellers with weighing their risks and identifying opportunities to reduce that risk.

Click below to read: Remote sellers get reprieve in Colorado


State of Texas June 12, 2012 August 17, 2012

What are the benefits of participation?

State of Texas State of Texas

Who is eligible?

  • April 1, 2012
  • Taxpayers who need to amend a previously filed tax return

What taxes are eligible?

Tax Amnesty is available for over 60 other taxes and fees including sales and use or franchise taxes. However, amnesty is not available for:

  • Property taxes
  • Public Utility Commission gross receipts assessments
  • Sports and community venue taxes
  • Unclaimed funds

How to participate

  • August 17, 2012
    • Determine tax liability
    • Complete all required returns
    • Remit full payment of tax due

If you are uneasy about this process, including determining which taxes are applicable to your business, we can assist you in evaluating its benefits and risks. We can also work with you to quantify the proper amount of tax and complete the amnesty process.

Do I have other options?

During tax amnesty, taxpayers may still participate in a voluntary disclosure, a program which offers a similar benefit to tax amnesty. Taxpayers should determine which program will provide the greatest benefit based upon their specific facts and circumstances.

Click below to read: Texas offers a fresh start for businesses

For more information, please contact:

John R. Trippier

[email protected]

Adam L. Garn

[email protected]

Thomas M. Zaino

[email protected]

Multistate Tax Services

Our multistate tax practice has experience consulting on all types of state and local tax compliance and controversy matters. Our firm has experience in assisting clients in participating in tax amnesty programs and negotiating voluntary disclosure agreements in states across the nation. We would be happy to assist you in determining the benefits of this program.

McDonald Hopkins

McDonald Hopkins Chicago Cleveland Columbus Detroit Miami West Palm Beach McDonald Hopkins Carl J. Grassi McDonald Hopkins

Deborah W. Kelm

[email protected]

SOURCE McDonald Hopkins LLC

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