Monthly Archives: September 2019

Los Vendedores Remotos Deben Registrarse en Texas antes del 1 De Octubre de 2019

Por Coleman Jackson, Abogado, Contador Público Certificado
25 septiembre2019

Los Vendedores Remotos Deben Registrarse en Texas antes del 1 De Octubre de 2019

Texas impone un impuesto estatal sobre las ventas y el uso del 6.25 por ciento en todas las ventas minoristas, arrendamientos y alquileres de la mayoría de los bienes y algunos servicios que se venden en Texas o se usan en Texas. Las ciudades, los condados y las autoridades de tránsito pueden cobrar hasta un 2% de impuesto sobre las ventas de bienes y servicios imponibles. Este impuesto local sobre las ventas varía de ciudad a ciudad, de condado a condado y de la autoridad de tránsito a la autoridad de tránsito en todo el estado de Texas. El impuesto máximo sobre ventas y uso en Texas es del 8.25 por ciento.

 

Los vendedores remotos deben comenzar recaudación de impuestos sobre ventas y uso el 1 de octubre de 2019 en sus ventas en Texas

Los vendedores remotos deben comenzar recaudación de impuestos sobre ventas y uso el 1 de octubre de 2019 en sus ventas en Texas. El vendedor remoto debe cobrar el impuesto correcto utilizando el Localizador de tasa de impuesto a las ventas. Por ejemplo, si un vendedor remoto vende un cofre de cigarros importados a una persona que reside en Dallas, Texas; deben recaudar un impuesto del 8.25 por ciento sobre la venta bruta al momento de la venta. Si esta misma venta se realiza en otra ciudad de Texas, el impuesto total recaudado podría ser menor. No sería mayor porque el 8.25% es el impuesto máximo a las ventas y al uso en Texas. Sin embargo, otros tipos de obligaciones fiscales podrían estar implicados en esta hipótesis, como los impuestos y tasas del tabaco. Los vendedores remotos que hacen negocios en Texas deben registrarse con el Contralor de Cuentas Públicas de Texas antes del 1 de octubre de 2019 para cumplir con sus responsabilidades fiscales en Texas. Primero, los vendedores remotos deben solicitar un Permiso de Impuesto a las Ventas de conformidad con el Código Tributario de Texas.

 

Una vez que el vendedor remoto esté debidamente registrado en la Contraloría de Cuentas Públicas de Texas y reciba su permiso de impuestos sobre las ventas, la Contraloría de Texas les informará si deben informar sus ventas gravables y los impuestos sobre el uso de forma mensual, trimestral o anual. Los informes mensuales de impuestos sobre las ventas y el uso se debe el día 20 de cada mes posterior al mes de informe. Los contribuyentes trimestrales deben presentar sus informes de impuestos sobre ventas y uso el 20 de abril, 20 de julio, 20 de octubre y 20 de enero. Los contribuyentes anuales deben declarar los impuestos gravados sobre las ventas y el uso de Texas el 20 de enero del año anterior.

Se requiere que los vendedores fuera del estado o los vendedores remotos comiencen a cobrar impuestos sobre las ventas y el uso de sus clientes de Texas el 1 de octubre de 2019. Si el vendedor remoto no se registra e informa sobre el impuesto sobre las ventas y el uso de Texas, estará sujeto a las sanciones y acciones administrativas y opciones judiciales disponibles bajo el Código Tributario de Texas para hacer cumplir las leyes fiscales. El TTC establece sanciones civiles y penales contra las empresas que hacen negocios en Texas y no cumple con sus responsabilidades fiscales.

 

Las empresas que infringen el Código Tributario de Texas y desean cumplir con las leyes fiscales de Texas, ya sea que se encuentren en Texas o en algún otro lugar del mundo, podrían calificar para divulgar voluntariamente según el Proceso de Acuerdo de Divulgación Voluntaria de Texas (VDA). Un representante de la compañía debe iniciar el proceso en nombre de un cliente anónimo que cumpla con los requisitos de umbral comunicándose por escrito con el Equipo de Investigación de Actividad Comercial (BART). Si la empresa ya ha sido contactada por el Contralor de Texas con respecto al incumplimiento de las leyes fiscales de Texas, la empresa no puede revelar voluntariamente. Se debería notar que el proceso de VDA está disponible para todos los tipos de impuestos administrados por el Contralor de Cuentas Públicas de Texas. Algunos de los tipos de impuestos que el Contralor de Texas es responsable de administrar según el Código Tributario de Texas son los siguientes:

  • Impuesto sobre ventas y uso
  • Impuesto hotelero
  • Impuesto de franquicia
  • Tasas e impuestos al tabaco
  • Tarifas de venta de baterías
  • Producción de cemento
  • Impuestos de embarcaciones y motores de embarcaciones
  • Impuestos de seguro
  • Vivienda prefabricada
  • Sustancias controladas

 

Este blog de derecho está escrito por  La Firma de Abogados de Impuestos | Litigación  | Inmigración de Coleman Jackson, P.C. con fines educativos; Esto no crea relación de abogado-cliente entre esta firma de abogados y el lector. Usted debe consultar con un asesor legal en su área geográfica con respecto a todas las cuestiones legales que lo afectan a usted, su familia o negocio.

Coleman Jackson, P.C. | Firma de Abogados de Impuestos, Litigación e Inmigración |Ingles (214) 599-0431 | Español (214) 599-0432

 

Remote Sellers Must Register in Texas before October 1, 2019

By Coleman Jackson, Attorney, Certified Public Accountant
September 16, 2019

 

Remote Sellers Must Register in Texas before October 1, 2019

Texas imposes a 6.25 percent state sales tax and use tax on all retail sales, leases and rentals of most goods and some services that are either sold in Texas or used in Texas.  Cities, Counties and Transit Authorities can charge up to 2% sales tax on taxable goods and services.  This local sales tax varies from city to city, county to county and transit authority to transit authority throughout the state of Texas.   The maximum sales and use tax in Texas is 8.25 percent.

 

online retail sales

Remote sellers are required to begin sales and use tax collection on October 1, 2019 on their Texas sales.    The remote seller must collect the correct tax by using the Sales Tax Rate Locator.  For example if a remote seller sales a chest of imported cigars to a person residing in Dallas, Texas; they must collect 8.25 percent tax on the gross sale at the time of the sale.  If this same sale is made in another city of Texas the total collected tax could be lower.  It would not be higher because 8.25% is the maximum sales and use tax in Texas.  However, other types of tax obligations could be implicated in this hypothetical, such as, tobacco taxes and fees. Remote sellers doing business in Texas must register with the Texas Comptroller of Public Accounts before October 1, 2019 to fulfill their Texas tax responsibilities.  First, remote sellers must apply for a Sales Tax Permit pursuant to the Texas Tax Code.

 

remote seller

Once the remote seller is properly registered with the Texas Comptroller of Public Account and receive their sales tax permit, they will be advised by the Texas Comptroller as to whether they must report their taxable sales and use taxes on a monthly basis, quarterly basis or annual basis.  Monthly sales and use tax reports are due on the 20th day of each month following the reporting month.  Quarterly filers must file their sales and use tax reports on April 20th, July 20th October 20th and January 20th.  Annual filers must report taxable Texas sales and use taxes on January 20th for the previous year.

Out of State sellers or remote sellers are required to begin collecting sales and use tax from their Texas customers on October 1, 2019.  If the remote seller fails to register and report Texas Sales and Use Tax they will be subjected to the penalties, administrative actions, and judicial options available under the Texas Tax Code in enforcing the tax laws.  The TTC provides for civil and criminal sanctions against businesses doing business in Texas and not in compliance with their tax responsibilities.

 

Businesses out of Texas

Businesses, who run afoul of the Texas Tax Code and desire to comply with Texas tax laws, whether they are in Texas or someplace else in the world, could possibly qualify to voluntarily disclose under the Texas Voluntary Disclosure Agreement Process (VDA).  A company representative must initiate the process on behalf of an anonymous client who meets the threshold requirements by contacting the Business Activity Research Team (BART) in writing.  If the business has already been contacted by the Texas Comptroller regarding non-compliance with Texas Tax laws, the business cannot voluntarily disclose.  It should be noted that the VDA process is available for all types of taxes administered by the Texas Comptroller of Public Accounts.  Some of the types of taxes that the Texas Comptroller is responsible for administering under the Texas Tax Code are as follows:

  • Sales and Use Tax
  • Hotel Tax
  • Franchise Tax
  • Tobacco Taxes and Fees
  • Battery Sales Fees
  • Cement Production
  • Boat and Boat Motor Taxes
  • Insurance Taxes
  • Manufactured Housing
  • Controlled Substances

 

This law blog is written by the Taxation | Litigation | Immigration Law Firm of Coleman Jackson, P.C. for educational purposes; it does not create an attorney-client relationship between this law firm and its reader.  You should consult with legal counsel in your geographical area with respect to any legal issues impacting you, your family or business.

Coleman Jackson, P.C. | Taxation, Litigation, Immigration Law Firm | English (214) 599-0431 | Spanish (214) 599-0432

The Earned Income Tax Credit Two Year Band

By Coleman Jackson, Attorney, Certified Public Accountant
September 10, 2019

 

The Earned Income Tax Credit

The Earned Income Tax Credit or EITC is designed to assist working class families with children by putting money in their pockets.  The EITC is a tax credit, not, a tax deduction.  The difference is huge!   A tax credit is a dollar for dollar reduction in the taxes owed.  Tax credits generally will result in refunds and money in the taxpayers’ pockets. EITC often results in refunds to the taxpayer; although the IRS cannot issue refund checks for the Earned Income Tax Credit before mid-February.

 

The Earned Income Tax Credit

 

The rules for qualifying and claiming the Earned Income Tax Credit are complicated.  An excerpt from IRS Publication 596 reads as follows:

 

Table 1. Earned Income Credit in a Nutshell:  First, you must meet all the rules in this column.
Chapter 1. Rules for Everyone
1. Your adjusted gross income (AGI) must be less than: • $49,194 ($54,884 for married filing jointly) if you have three or more qualifying children, • $45,802 ($51,492 for married filing jointly) if you have two qualifying children, • $40,320 ($46,010 for married filing jointly) if you have one qualifying child, or • $15,270 ($20,950 for married filing jointly) if you don’t have a qualifying child. 2. You must have a valid social security number by the due date of your 2018 return (including extensions).

3.Your filing status can’t be married filing separately.

4. You must be a U.S. citizen or resident alien all year.

5. You can’t file Form 2555 or Form 2555-EZ (relating to foreign earned income).

6. Your investment income must be $3,500 or less. 7.You must have earned income.

Second, you must meet all the rules in one of these columns, whichever applies.
Chapter 2. Rules If You Have a Qualifying Child Chapter 3. Rules If You Do Not Have a Qualifying Child
8. Your child must meet the relationship, age, residency, and joint return tests.

9. Your qualifying child can’t be used by more than one person to claim the EIC.

10. You can’t be a qualifying child of another person.

11. You must be at least age 25 but under age 65.

12. You can’t be the dependent of another person.

13. You can’t be a qualifying child of another person.

14. You must have lived in the United States more than half of the year.

Third, you must meet the rule in this column.
Chapter 4.Figuring and Claiming the EIC
15. Your earned income must be less than: • $49,194 ($54,884 for married filing jointly) if you have three or more qualifying children, • $45,802 ($51,492 for married filing jointly) if you have two qualifying children, • $40,320 ($46,010 for married filing jointly) if you have one qualifying child, or • $15,270 ($20,950 for married filing jointly) if you don’t have a qualifying child.

 

If a taxpayer claims the Earned Income Tax Credit, the IRS may send a letter to them asking that they send the IRS information to verify the EITC claim.  An appropriate and timely response to the request for substantiation of the EITC is very important because failure to do so could prohibit the taxpayer from claiming the Earned Income Tax Credit (EITC) for subsequent tax periods.  The EITC substantiation may be in the form of the child’s birth certificate, health records, school records and other evidence in substantiation that the taxpayers’ meet all of the qualifications listed above to claim the EITC.  In the event the taxpayers improperly claim the EITC, the taxpayer is banded for two years from claiming the credit.  Internal Revenue Code Section 32(k)(1) permits the IRS to enforce the rules regulating the Earned Income Tax Credit by banding violators from claiming the EITC up to two years.  Recently the IRS Office of Chief Counsel issued an advisement that essentially states that where a taxpayer improperly claim (or fail to substantiate) their EITC claim for one child and continues to claim the EITC in subsequent years for that child, the taxpayers are prohibited from claiming the EITC for that child and all other children even though they may qualify for the EITC in subsequent years.  Claiming the child tax credit when under the two year band for any child has grave consequences.

 

Taxpayers can use the EITC Assistant on the IRS website to see if they qualify for the EITC.  Again claiming the EITC improperly has grave financial consequences.  Working people with low to moderate incomes must follow all the EITC rules so that they don’t run afoul of them and be stopped from claiming the Earned Income Tax Credit even when they otherwise qualify for this working family tax benefit.

 

This law blog is written by the Taxation | Litigation | Immigration Law Firm of Coleman Jackson, P.C. for educational purposes; it does not create an attorney-client relationship between this law firm and its reader.  You should consult with legal counsel in your geographical area with respect to any legal issues impacting you, your family or business.

Coleman Jackson, P.C. | Taxation, Litigation, Immigration Law Firm | English (214) 599-0431 | Spanish (214) 599-0432