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Author: Richard Litwin

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Tax Obligations to Georgia Department of Revenue when Settling Syndicated Conservation-Easement Cases with IRS

Beginning in July 2024, the Internal Revenue Service (IRS) has notified participants in Syndicated Conservation Easements (SCE) of a new settlement initiative for non-docketed cases (i.e., cases under audit). SCE partnerships with a case pending in court cannot participate in the new settlement offer. But the IRS has also proposed a settlement offer, perhaps less [...]
Nonresident Construction Contractors in Georgia: Avoiding Sales/Use Tax Mishaps

Nonresident Construction Contractors in Georgia: Avoiding Sales/Use Tax Mishaps

In Georgia, nonresident contractors and subcontractors must adhere to filing requirements before starting any work on a project.  The Nonresident Contractors Act, part of the Georgia Revenue Code, and clarified by Georgia Department of Revenue regulations impose the requirements.  In this issue of “Pass the Salt,” we examine the nonresident contractor/subcontractor filing obligations. What is [...]
Remote Seller Sales/Use Tax Obligations to Other States – Ten Takeaways from 2020 – Part Two (Takeaway Points 6 through 10)

Remote Seller Sales/Use Tax Obligations to Other States – Ten Takeaways from 2020 – Part Two (Takeaway Points 6 through 10)

Businesses that make sales to customers in other states must monitor and comply with other states’ economic nexus laws - laws that require collection and reporting obligations that did not otherwise exist prior to 2018.  This two-part article (read Part One here) covers key takeaways from our experiences in dealing with economic nexus matters in [...]
Remote Seller Sales/Use Tax Obligations to Other States – Ten Takeaways from 2020 – Part One (Points 1 through 5)

Remote Seller Sales/Use Tax Obligations to Other States – Ten Takeaways from 2020 – Part One (Points 1 through 5)

For businesses that sell to customers in other states, now is the time to take action (not taken previously) to comply with other states’ economic nexus laws.  These laws require remote sellers to collect sales/use tax and file sales tax returns, even though the remote sellers do not have physical presence in the state.  This [...]
Big-Sky Problems in using a Montana LLC to Avoid Georgia’s 7% Tax on Car Purchases

Big-Sky Problems in using a Montana LLC to Avoid Georgia’s 7% Tax on Car Purchases

Most people associate the term Big Sky with Montana’s vast landscape and incredible vistas.  Some Georgia residents have made Montana more than just a travel destination.  They have formed a Montana LLC to avoid the 7% title ad valorem tax fee when buying a luxury car or recreational vehicle. Under Georgia tax law, a purchaser [...]
Georgia Sales Tax on Beach Condos/Cottage Rentals, Mountain Cabin Rentals and Private Home Rentals

Georgia Sales Tax on Beach Condos/Cottage Rentals, Mountain Cabin Rentals and Private Home Rentals

Under Georgia tax law, a provider of room rentals and accommodations must collect sales tax on the rental charge.  Typically, one immediately associates these transactions with hotels and motels.  Other businesses and individuals, too, may engage in such sales and be required to collect the tax.  Businesses, such as property management companies, manage properties, including [...]
Nonprofit Organizations: Sales Tax Obligations Relating to Sales at Silent Auctions

Nonprofit Organizations: Sales Tax Obligations Relating to Sales at Silent Auctions

Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption [...]
Construction Contractors’ Georgia Sales and Use Tax Obligations

Construction Contractors’ Georgia Sales and Use Tax Obligations

Construction projects are changing the landscape across Metro Atlanta and Georgia. Contractors are busy buying materials for use in construction contracts.  As they spend money to buy the materials, contractors must understand their state sales and use tax obligations.  In this edition of “Pass the Salt,” we provide several tips for contractors trying to stay [...]