Emerging Audit Trends and Hot Topics in Sales Tax: Navigating Risks in a Post-Wayfair World

• State tax authorities are using more sophisticated audit strategies, expanding beyond traditional sales tax areas to address new compliance gaps.
• Audits now focus on how evolving business practices intersect with complex and ambiguous tax obligations, increasing risk for businesses.
• Post-Wayfair, states have shifted from leniency to robust enforcement, especially regarding economic nexus and marketplace facilitator laws.
• Auditors scrutinize marketplace reporting, seller responsibility, third-party fulfillment, and data consistency, requiring clear documentation and reconciliation.
• Businesses should review marketplace agreements, reconcile data, organize exemption certificates, and monitor changing nexus laws to stay compliant.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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