Insights for Modern CPA Firms

San Francisco Gross Receipts Tax: 5 Essential Rules After Prop M

San Francisco gross receipts tax changed dramatically with Prop M. Here are 5 essential rules CPA firms need before filing for any Bay Area client in 2026.

Streamlined Sales Tax Registration: 5 Essential Rules for CPA Firms

Streamlined Sales Tax registration through the SSTRS covers 24 states in one filing. Here are 5 essential rules for when it helps your CPA clients and when it doesn't.

Texas WebFile Sales Tax: 5 Essential Rules for Offshore Prep Teams

Texas WebFile sales tax filing at scale takes more than logging in. Here are 5 essential rules offshore prep teams use to file cleanly and claim every discount.

Florida Documentary Stamp Tax: 5 Essential Rules Most CPAs Miss

The Florida documentary stamp tax catches CPA firms with real-estate clients off guard. Here are 5 essential rules for deeds, notes, and the intangible tax.

Jun 22, 2026 6 min

New Jersey BAIT Pass-Through Entity Tax: Essential 5-Step PTE Guide

New Jersey BAIT pass-through entity tax uses progressive rates up to 10.9% and a dollar-for-dollar credit, producing one of the highest PTET credit yields of any state. Covers PTE-100 prep, NJ-1065 interaction, and election mechanics.

Chicago Lease Transaction Tax: Critical 9% Rule for SaaS Sellers

Chicago taxes SaaS subscriptions and cloud software at 9% under its Personal Property Lease Transaction Tax. The obligation falls on vendors with Chicago nexus to collect, and on Chicago businesses to self-report when vendors don't. Illinois has no equivalent statewide tax.

Jun 20, 2026 7 min

California Payroll Tax PIT Withholding: 4 Essential EDD Rules

California has four state payroll taxes: PIT, SDI, UI, and ETT. Each has separate rates, wage bases, deposit schedules, and quarterly EDD filing requirements. The 2024 SDI change alone affected every high-income California employee.

Jun 20, 2026 7 min

Ohio Commercial Activity Tax: 5 Essential CAT Rules for CPA Firms

Ohio Commercial Activity Tax is a gross-receipts tax, not an income tax. No deductions, no losses, no expense adjustments. Out-of-state businesses with Ohio customers can owe CAT without a single Ohio employee.

Jun 20, 2026 7 min

New York Sales Tax Filing Schedule: Essential 3-Tier Guide

New York assigns vendors to annual, quarterly, or part-quarterly sales tax filing based on prior year liability. The step-up from quarterly to 12 monthly returns is the most consequential change, and it takes effect March 1 with little warning.

Marketplace Facilitator Sales Tax: 5 Essential Rules for Sellers

Marketplace facilitator laws shift sales tax collection to Amazon, Etsy, and eBay, but don't eliminate the seller's nexus, registration, or direct-channel obligations. Here is what CPA firms need to verify.

California Single Sales Factor Apportionment: 5 Essential Rules

California's single sales factor uses only the sales ratio to apportion multistate income. Market-based sourcing determines where services and intangibles land. Here is how to get Schedule R right.

Texas Sales Tax Exemption Certificates: Essential Form 01-339 Guide

Texas Comptroller audits routinely find missing and deficient exemption certificates. A valid Form 01-339 is the seller's only defense. Here is the documentation standard offshore teams maintain for Texas clients.