Sales Tax Intelligence
Written by attorneys who handle these cases every day. Practical guides on audits, appeals, nexus, and state specific rules across 18 articles.
Audits
3 articlesWhat Is a Sales Tax Audit?
How sales tax audits work, who gets selected, and what happens at each stage.
Read Article →What to Do When You Receive an Audit Notice
The first 48 hours after an audit notice are critical. Here's what to do and what not to do.
Read Article →How Long Does a Sales Tax Audit Take?
Timelines vary by state and complexity. Understand what drives duration and how to manage it.
Read Article →Appeals & Litigation
2 articlesCompliance & Strategy
4 articlesWhat Is Sales Tax Nexus?
Physical nexus, economic nexus, the Wayfair ruling, and what it means for your business.
Read Article →Voluntary Disclosure Agreements Explained
How VDAs work, including lookback periods, penalty waivers, and when to use one.
Read Article →Sales Tax Exemption Certificates
Types, how to manage them, what makes them invalid, and how missing certs drive assessments.
Read Article →Penalties and Interest: What You Owe and How to Reduce It
How penalties stack up, what abatement grounds exist, and first time penalty waiver programs.
Read Article →Attorney Blog
13 articlesConnecticut Sales Tax Audit Defense: What Business Owners Need to Know Before They Make a Mistake
A Connecticut DRS audit is designed to produce a defensible number for the state, not the correct one. Here is what business owners need to know before they respond. By Gerald J. Donnini II, Esq.
Read Article →California CDTFA Sales Tax Appeals: What Happens After the Audit Closes
Received a California CDTFA Notice of Determination? You have 30 days to file a petition for redetermination. Learn how the three-level appeal process works and what your options are. By Gerald J. Donnini II, Esq.
Read Article →New Jersey Sales Tax Penalty Abatement: Why Fighting Penalties Alone Can Be Worth It
A New Jersey sales tax penalty is not a fixed debt. Learn how to contest NJ Division of Taxation penalties, make a reasonable cause argument, and use the formal protest process. By Gerald J. Donnini II, Esq.
Read Article →NY Sales Tax Sampling Agreement: What Signing Really Costs You
Before you sign a New York sales tax sampling agreement, understand what you are giving up. We explain the hidden costs and binding consequences. By Gerald J. Donnini II, Esq.
Read Article →Illinois Responsible Person Liability for Sales Tax
When IDOR cannot collect from your Illinois business, they come for you personally. Learn how responsible person liability works and how to fight back. By Gerald J. Donnini II, Esq.
Read Article →New York Sales Tax Assessment: The Delay Costs More Than the Audit Did
The delay costs more than the audit did. The 90-day clock started when DTF mailed your notice. Here is why the wrong first call makes everything worse. By Gerald J. Donnini II, Esq.
Read Article →California CDTFA Audit Notice: What to Do in the First 72 Hours
Received a CDTFA audit notice? The number has not been set yet. What you do in the first 72 hours directly shapes what that number turns out to be. By Gerald J. Donnini II, Esq.
Read Article →Illinois Sales Tax Audit 2026: What IDOR Is Looking For and Who Gets Found
IDOR's 2026 amnesty program signals active enforcement. Learn what triggers an Illinois sales tax audit, how IDOR selects businesses, and what to do now. By Gerald J. Donnini II, Esq.
Read Article →What Triggers a New York Sales Tax Audit and How to Stay Off the List
Learn what triggers a New York sales tax audit, how DTF selects businesses, and what you can do right now to reduce your exposure before a notice arrives. By Gerald J. Donnini II, Esq.
Read Article →New Jersey Sales Tax Regulation: When the Rule Itself Is Illegal
A NJ Tax Court struck down a Division of Taxation sales tax regulation as ultra vires. What the Kishan Corp. ruling means for your business and every state audit. By Gerald J. Donnini II, Esq.
Read Article →New York Notice of Determination: The 90-Day Clock, BCMS vs. DTA, and What to Do Now
Received a Notice of Determination from DTF? The 90-day clock started the day they mailed it. Here is what BCMS and DTA mean, how to choose between them, and what to do right now. By Gerald J. Donnini II, Esq.
Read Article →How to Fight an Illinois Sales Tax Audit: Strategy, Procedure, and What Actually Changes the Outcome
Step-by-step audit defense from first IDOR contact through ICB, the Tax Tribunal, and penalty abatement, including the methodology challenges most businesses never use. By Gerald J. Donnini II, Esq.
Read Article →Illinois Sales Tax Audit: What You Should Be Worried About (And What To Do About It)
From the first audit notice to the Illinois Independent Tax Tribunal, here is what IDOR is actually doing, where businesses get hurt, and what defending yourself looks like. By Gerald J. Donnini II, Esq.
Read Article →State Guides
9 articlesFlorida Sales Tax Audit Guide
Florida DOR procedures, statute of limitations, and defense strategies.
Read Article →Texas Sales Tax Audit Guide
Texas Comptroller audit process, sample period rules, and effective defense approaches.
Read Article →California Sales Tax Audit Guide
CDTFA procedures, nexus rules, and what makes California audits particularly complex.
Read Article →New York Sales Tax Audit Guide
DTF procedures, NYC additional tax, the Moody sampling methodology, and appeal rights.
Read Article →Illinois Sales Tax Audit Guide
ROT vs. use tax, Chicago home rule complexity, and IDOR audit triggers.
Read Article →Georgia Sales Tax Audit Guide
Georgia DOR procedures, exemption certificate requirements, and the OSAH appeal process.
Read Article →Pennsylvania Sales Tax Audit Guide
PA sales vs. use tax, commonly audited industries, and the Board of Finance and Revenue.
Read Article →Ohio Sales Tax Audit Guide
NAICS-based targeting, manufacturing exemptions, and the Board of Tax Appeals process.
Read Article →Washington State Sales Tax Audit Guide
B&O tax interaction, destination sourcing, and defending audits in Washington.
Read Article →Have a Question Not Covered Here?
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