White Papers Articles

Guide to Colorado’s Sales and Use Tax System (SUTS)

Every business selling into Colorado is impacted by the statewide Sales and Use Tax System (SUTS). Learn how best to proceed with SUTS and avoid the landmines of registering late. Although using SUTS is voluntary for business taxpayers today, the state of Colorado...

New to Online Marketplace Sales?

A beginner's primer on nexus and sales tax in online marketplaces. By Judy Vorndran and Stacey Roberts So, you’re using FBA (Fulfillment by Amazon) to start your own online business selling a mug sourced from South Korea with a custom design imprint that you curated....

Getting the Most Out of Section 382 Limitations

Any startup or existing corporation that has completed or is contemplating a round of funding or acquiring a loss corporation must consider the effects of Section 382 on its ability to offset future taxable income. Optimizing a Section 382 limitation is crucial to a...

ASC 740: Frequently Asked Questions

By Davinia Lyon In a continuing series, Davinia Lyon answers frequently asked questions about ASC 740, a complex and time-consuming set of corporate standards. Accounting for income taxes (ASC 740) is a set of income tax standards requiring public companies to analyze...