Sales & Use Tax Appeals
Managing Sales and Use tax is a complicated process requiring expert knowledge and devoted resources to make sure your business is compliant with all state and local tax mandates. The Brennan Group offers a wide range of sales and use tax services. Read below to discover the many ways you can save on your indirect taxes.
86% Success Rate
Over $10 Million in Savings
26 States Worked
Plus Canada
A Sales and Use Tax Success Story
$56,021 in found money
“The Brennan Group’s technical advice and service delivery rates among the best in our SALT professional network.”
Rodney H. Gingrich
Graham Packaging Company
Refund and Exposure Review
The Brennan Group identifies all transactions on which you paid sales or use tax when you didn’t have to, based on the item’s exempt status. There are several issues that can impact the taxability of purchased items, including specific industry tax law changes, senate bills, court cases, and letter rulings that many manufacturers are not aware of or have not implemented. This unknowingly results in sales and use tax overpayments. The Brennan Group will identify all exemptions and tax law changes that apply to your business and identify and capture any overpayments. The result; refunds that go directly back to your business. At the conclusion of our review, The Brennan Group will provide a Post Compliance Review Booklet that will Illustrate exactly “WHAT IS” and “WHAT IS NOT” exempt and how to correct overpayments moving forward so you can continue to save in the future.
How We Work
Compile invoices, returns and reports
Qualify and quantify overpayments and underpayments which fall within the state’s statute of limitations period
Compile and present findings in a Post Compliance Review book, detailing refunds, exposures, statutory supports, lists of all transactions, and administrative recommendations
Manage all aspects of the process including filing refund claims with vendors or states, amending any sales & use tax returns, and continuous follow-ups until you have received all of your refunds or credits.
Compliance Analysis and back-office Compliance Filing
Monthly compliance reporting is one of those routine tasks that, when done incorrectly, can cost a business way too much. Collecting and remitting tax on non-taxable products and services is unfair to your customers and can damage your competitive place in the industry. Not collecting and remitting enough tax puts you at risk with the state auditor.
There are over 60,000 sales and use tax codes and statutes. Every state is different and can make changes on a daily basis. Let us be an extension of your accounting department. We can take this routine task off your to-do list, bring your procedures up-to-current, and make sure you never pay more than you should, or owe big penalties when the auditor presents their findings.
How We Work
Full Service Monthly Reporting
TBG will prepare and remit all sales/use tax returns and payments, for all applicable taxing jurisdictions, according to that jurisdiction’s filing frequency.
An extension of your accounting department
TBG will e-mail or fax a list of all tax payment amounts for disbursement authorization.
TBG personnel will go directly to a U.S. Postal Clerk with any mailed returns, and request that all envelopes be immediately postmarked to ensure delivery to the taxing authority on a timely basis on or before the due date.
If needed, TBG will reconcile the checking account used for EFT payments on a monthly basis and provide a monthly reconciliation statement.
TBG will provide a monthly filing report with the date, amount of the tax, the person who completed the return, and detail listing multiple jurisdictions and any additional notes from the filings.
TBG will handle all questions or concerns from taxing jurisdictions regarding the monthly filings.
Nexus Study and Evaluation
Each State’s taxing authority requirements are different, and you need to determine whether or not your out-of-state business activities have a sufficient presence to be considered as Nexus in each State. The purpose of the Nexus Review is to determine if your company has a presence in a particular State which creates a requirement to register, file and remit sales & use tax. Depending upon the State, this presence could be determined based on physical or economic presence, a specified amount of sales, or even transporting your product through that State.
How We Work
TBG will supply you with a Nexus Questionnaire asking a series of questions including where you have a physical presence, sub-contractors, sales, and/or where your products and services are offered.
TBG will then analyze this data to determine potential sales & use tax Nexus and compare that to each State’s registration requirements.
Once TBG has determined whether your day-to-day operations represent sufficient physical presence, we will advise if registration is required or beneficial in a given State, as well as alternatives and procedures to reduce a future risk of exposure.
Audit Defense/Review
Our review is designed to first understand the auditor’s position by reviewing all audit work papers and data the auditor used to determine your assessment. We will also familiarize ourselves with your products and services that are under scrutiny by the auditor. We research all statutes, regulations, letter rulings and court cases to determine the legitimacy of the auditor’s claims. TBG will assemble a defense by properly interpreting the case law, along with information from you, to overturn the auditor’s decision and/or reduce the current assessments. We work to offset exposures through overpayment discoveries, and TBG will work closely with your team to define the best approach to handling the auditor and presenting the information that will reduce your assessment.
How We Work
Review the State’s audit papers and assessment to understand the auditor’s position and basis for tax assessment.
Perform an audit review to provide a ‘second opinion’ of exposures and identify possible refund opportunities.
Review all audit work papers and sales data, state statutes, and regulations to validate or challenge the auditor’s position.
Negotiate an equitable audit resolution plan with the State through an appeal of the audit determination.
Provide you with a Post Compliance Review Booklet presenting all TBG findings and research.
With your approval, TBG will manage any collections of refunds that are achieved.
Special Issues
If you’re starting a new business, or expanding into new products, services, or States, you need expert advice on the taxability requirements. Our Research Services provide the answers you need in order to be in compliance in any new venture you undertake. Many businesses who are expanding quickly need assistance with registering their business in a new taxing jurisdiction, and completing exemption certificates for non-taxable purchases and sales. TBG can back-office these one-time projects, freeing up your staff during this busy time. TBG provides assistance with Letter Ruling Request Preparation, and Voluntary Disclosure issues. If it’s Sales and Use Tax question, The Brennan Group is the answer.
