white paper - next generation of sales tax solutions

8/14/2019 White Paper - Next Generation of Sales Tax Solutions

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INTRODUCTIONOne of the more commonly recurring

incorrect perceptions in running online

related businesses is the notion that sales

taxes are not due on Internet

transactions. It should be clear from the

outset that Yes, retailers are responsible

for sales taxes on Internet basedtransactions; Yes, retailers must provide

clear auditable tracking methods of their

transactions, through the entire life cycle

of the transaction; and No these

requirements are not relevant to large

businesses only, they pertain to retailers

of all categories and of all sizes.

The original misperception originates back

from a 1992 Supreme Court ruling,

known as the Quill case. The Quill casewas determined in the pre-Internet

arena, but was subsequently applied to

online transactions because of the

similarity in circumstances. In Quill, the

Supreme Court stated that it will not

enforce sales tax rules. One rationale for

the ruling was that of the undue burden.

In other words, because of the inherent

borderless nature of Internet transactions

each transaction has the potential of

being subject to any-one of the over

7,400

taxing jurisdictions in the U.S. alone. The

Supreme Court stated that tax systems

are so complex, and there are so many

jurisdictions, that it would be an undue

burden to require retailers to be familiar

with each and every jurisdiction, and

comply with all of the different rules andjurisdictions. The Court was very explicit

though to say that sales taxes do apply to

these transactions, the court merely

refused to enforce the rules.

Obviously, lack of compliance is quick to

follow failure of enforc ement. As a result

retailers have traditionally failed to

calculate, collect and pay sales taxes

owing on Internet transactions. Many

confused this lack of collection with the

Tax Moratorium Act that was enacted in

1998. The Moratorium Act has nothing to

do with Sales taxes. The Moratorium Act

merely stated that no new taxes could be

created on Internet transactions. This

Moratorium Act was enacted in response

to ideas that politicians started floating

for creating new types of taxes especially

for the Internet, such as Internet Access

tax or bit rate taxes. But the Tax

Moratorium Act was very explicit to

have no effect upon existing taxes,such as Sales taxes. States did notenforce Sales taxes for much morepractical reasons: there just was notenough activity taking place on theInternet the dollars were simply not

there.

Retailers have

traditionally failed to

calculate, collect and

pay sales taxes

In the last two years both these

variables have completely changed.There is much activity taking place.In fact, studies are showing thatnearly $20B will be left on the tablein 2005 as a result of uncollectedtaxes on Internet transaction.

State governments have also beenoperating in the red, and haveempowered their agencies to seeknew sources of revenue. They needto act, and act fast.


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To address these circumstances and

respond to the Quill ruling, statetaxing agencies banded together todraft and sign the Streamlined SalesTax Agreement, where emphasis isplaced upon rule uniformity andsimplification of compliance. Thestates hope that with this process inplace, Congress will pass legislationwhich will expand the long armcapabilities of the court system, toreach out to out-of state retailers.The SSTP came into effect on October

1st

, when a dozen states formallyratified rules reflecting those rulesrequired under the SSTP, withanother six states being in partialcompliance associate members.Nearly all other states have signedthe SSTP contract, but it will takethem some time until they fullyimplement the rules.

Sales tax compliance does not begin andend with the SSTP however. Current

Sales tax rules also apply to online

transactions. State taxing authoritiesare aggressive in enforcing existingrules, and not waiting for SSTP to come

into effect. Barnes-&-Nobles,

Borders.com and OfficeDepot found this

out the hard way via back-taxes,

interest and fines imposed upon them.

Thousands of consumers nationwide

were recently invoiced for taxes they

did not pay when purchasing cigarettes

through the Internet. Under Internet

Sales Tax Fairness rules, companies are

finding that they need to register andpay


sales taxes if they want to sell to

state governments.Small companies, with revenue in the lowmillions, are being hit with audits andpenalties of tens of thousands of dollarsfor failure to collect taxes. Then there isthe offer that cannot be refused startcollecting now, and receive an amnestyfor failure to collect in the past.

The bottom line is that sales tax

compliance is a real issue, independent

of the SSTP. Retailers need to be aware

of this issue, and address it heads on. It

is not one of those situations that youcan beg forgiveness after the effect

you will owe penalties and fines for

failure to comply on a timely basis.

Fortunately, there are solutions that can

help you address this issue. In fact,

Next Generation Solutions that are

being introduced into the market

promise to make this a

painless process, providing a

simple, cheap, reliable,

accurate and effectivesolution that operates in a

completely automated

manner, so that business

owners can focus upon

generating business, rather

than on whether or not they

owe taxes, how much, when

and to whom.

The perfect Next Generation Solution

would be (i) hooked straight into your

transaction engine; (ii) provide the

information necessary to assure thatthe correct tax is being calculated; (iii)

save the transaction and tax data

for further reference; (iv) be hooked

into systems that will allow it to trackthe transaction through its life cycle; so

that (v) any changes made to the

transaction are reflected in the system;

(vi) on a periodic basis as may be

determined by statutes and regulations

compile the data necessary for filing;

(vii) generate a return and report

necessary for complying with statutory

filing requirements; (viii) make the

return available for review and approval

by the retailer; (viii) file the return

automatically and electronically straightinto the systems of the state taxing

agencies on the required date, helping

the retailer avoid fines, penalties and

interest associated with late filing; (ix)

obtain from the retailer funds necessary

for payment of tax proceeds; and (x)

pay the

taxes owing on a timely basis, applying

electronic funds transfer methods to

assure timely payment at the last

possible moment without incurring

penalties for late payment.

This paper is dedicated to providing

a review of the Next Generation Solutions, how

they provide comprehensive solutions to addressall sales & use tax requirements, and entirelyremove the burden of compliance and auditingfrom the retailer.

Why, and how, are the

Next Generation Tax Solutions

the True Compliance Tool?


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FIRST GENERATION SOLUTIONS FORTHE SALES TAX MARKET

A typical sales & use tax transaction can be broken down to different elements.

These include the following components:

1Tax determination . This element consists of being able to determine, in real time, what is the relevant jurisdiction thatgovernsthe transaction, drilling down through the rules of taxation of the given jurisdiction, figuring out the correct tax rate, andapplying it, to render an accurate tax calculation. The tricky part of this element is being able to perform these functions in realtime.

Transaction Tracking . Sales & use taxes are not determined just upon the tax calculation at the point of thetransaction. There are many events that can occur after the point of authorization which could impact the final taxesowing. For example did the product ship? (if it did not no taxes are owing); was part / all of the purchase returnedat some future date (if the product was returned no taxes are owing on the purchase); was the transaction subject tosome form of an exemption (if it was, was a certificate of exemption completed to substantiate eligibility for the

2exemption)? All these are events that can occur post transaction, but before the date for filing of the tax return.

3Filing of the Return . As with any form of taxation a form needs to be filed with the taxing agency, which provides all of thedata relevant to the specific taxes being filed. These include data pertaining to the identity of the retailer (who is performingthe filing); gross revenue; tax exemptions; returns and refunds; taxes owing; and to which jurisdiction (including localjurisdictions, such as counties, cities, and special local taxes (stadium, public transportation, etc).

Proceeds . The bottom line of any tax is that of the proceeds that are actually being remitted to the taxing jurisdiction.

These need to reflect the amounts owing, as specified in the tax return. While we oftentimes attach our check to the 4 tax form, the actions of filing ofthe return and paying the taxes owing are two distinct actions. Anyone who, in recent

years, has proceeded to electronically file their personal taxes can attest to this they file the return andseparately proceed to transfer taxes owing under some form of electronic funds transfer.

5Audit . The life cycle of a transaction, and the taxes owing upon it, does not end upon the successful filing of the taxreturn and


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spond to a request for an audit, to reassure the taxing agency that indeed taxes were calculated correctly, were all accountedfor, and that the correct forms were filed, and proceeds paid in a timely manner. Audit standards require the retailer to maintaincomprehensive reports and trails of the entire life cycle of the transaction, to support and substantiate each decision and actionbetween initiating the transaction through the final payment of taxes.


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First generation technology solutions have beenaround for nearly twenty five years. These solutionstend to focus upon any one of these elements ofcompliance, and provide a solution for only one. Forexample, they might focus upon tax calculationfunctions or completing tax forms. They will typicallynot be able to provide a solution for multiple elementsof compliance without some sort of external support.

These can get to be quite sophisticated

For example, users of SMB financial programs are allfamiliar with the fact that these programs can printout their tax forms. However these programs do notconnect to the up-front element of the transaction. Inother words, standard financial programs do not havethe ability of connecting to a shopping cart, andprovide tax determination in real time when the

consumer is authorizing the transaction. In addition,these systems will typically not be able to performelectronic and automated filing of the tax return they will provide a hard copy of the printed form. Thisrequires the retailer to still sign the form (afterchecking the data); write the check; insert both intoan envelope and make sure they mail it in a timelyfashion.

Another example is that of tax calculation engines.While these can get to be quite sophisticated,following complex lines of logic and performing highlycomplex series of functions in real time, they arelimited in scope to their ability to perform taxcalculations alone. These systems will typically nothave much, if any memory required for tracking atransaction through its life cycle, and will require back-

end ERP systems to perform the other elements ofcompliance, such as performing tax filing oraddressing audit requirements. One should notconfuse the sophistication of such tax calculationengines, with their limited cross functional capabilities.

The retailer needs to perform these functions

Notwithstanding the complexity and sophistication ofthese tools, the fact that they cannot perform the full

scope of functions required for compliance means thatthe retailer needs to perform these functions. Eitherby way of creating bridges between differenttechnological solutions that were not intended ordesigned to talk with each other, or bridge themmanually. Any of these solutions means that FirstGeneration Tax Solutions do not solve the pain of taxcompliance. Inherently, they are more complicated touse, more expensive to implement and maintain,require much resources to operate and, will thereforetend to break more easily and frequently.


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NEXT GENERATION SOLUTION FORTHE SALES TAX MARKET

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Conversations with CEOs CFOs andany other c-level executive allindicate that these people areaware of sales & use tax issues thatface their company, how difficult itis to comply, and has heard horrorstories of audits, fines an penalties.

A survey of CFOs of smallcompanies found that they spend,on average, at least 2 hours per

sales tax return, per filing period.This number increases dramaticallyas the size of the company growsand revenue increases.

This presupposes that they havegood First Generation Solutions.Even with good First GenerationSolutions in place, companies of allsizes spend many employee workhours in making sure that data isprocessed accurately, andtransferred from one solution to

another. A survey of small businessmanagers found that they spend acouple of hours a day intransferring transaction and depositdata into their financial systems.

Larger companies were found tohave many FTEs dedicated to thesefunctions. This data processing isnecessary to address the back endfunctions of tax compliance reporting, filing and auditing.

This high level of involvement,

activity and knowledge is a strong

indicator that something is wrong with

the system. Are these people concerned

with how authorization is processed by

the financial institutions?; do they even

know who all the players are in a typical

transaction authorization process? No!

and neither should they. Business

executives should have to focus on

building their business, and not on

figuring out their response to the state

tax auditor, explaining why a software

developer does not know why a

business must distinguish between a

customer who purchased their

doughnut at the counter, or ordered it

while sitting at a table. Nor should they

be treated as common thieves because

they paid the correct taxes, just to the

wrong county.

Recently, Next Generation Solutions

have started to emerge into themarket. The goal of Next Generation

tax compliance solutions is to remove

the pain typically associated with tax

compliance, and, as a single source,

provide for a single solution that

addresses all the elements required

A survey of CFOs of small companies

found that they spend, on averagat least 2 hours per sales tax returper filing period.

for compliance. Next GenerationSolution are deigned to automateprocessing of repetitive and timeconsuming tasks, and eliminatingdata and system gaps. This is along winded way of stating thatNext Generation Solutions providefor a seamless solution, whichremoves the entire burden ofcompliance from the retailer. By

using a Next Generation solution,the retailer should be reassuredthat all their needs to addresscompliance are being taken care of,and they can focus upon their maingoal, that of generating business.

The importance of Next Generation

Solutions is best understood in light

of the sense of complacency

companies are lulled into when, as

modern businesses, they use

technologies to help management

work more efficiently. Managementtends to set a goal of figuring taxes on

transactions, and these First

Generation Solutions achieved that

goal. Management mistakenly

assumed that using some form of tax

solution achieves the goal of accuracy

and efficiency. The availability and

use of First Generation Tax Solutions

tends to lull the business owner to

believe that they have taken

sufficient steps to maximize efficiencies

and reduce liabilities.


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In fact, tax auditors will not forgive

a retailer for incorrect taxescalculated and paid, even if areliable First Generation Solutionwas in use and relied upon.

For many organizations, the use of

paper forms or First Generation Tax

Solutions may lead to millions of

dollars in increased costs each year,

hard and soft costs. Companies that

utilize Next Generation Solutions can

achieve significant benefits on many

levels. For example, they can reduce

costs of capturing data from onesystem and converting it to another;

improve accuracy and reliability of

information; cut down on costs

associated with maintaining complex

audit trails and responding to audit

requests; and achieve higher

consistency overall in information

generated and used by the systems

and management in their decision

making processes. It is especially

perplexing given that the end results of

First Generation and NextGeneration Solutions appear similar

both end with a tax return that is

filed with the taxing authority, and

taxes paid. However Next Generation

Solutions work on many different

levels, increasing the reliability and

reducing the overall cost

of the entire process.

For example,

First Generation Solutions that

generate tax forms, means


that these forms need to be printed,

reviewed, signed, inserted into anenvelope, and mailed in a timely

manner. In addition to these hard costs,

there are soft costs, which are more

difficult to quantify. Forms engines

might save some time by eliminating

manual entries, however they do not

save time over fully automated

systems. For example, printed forms

require higher levels of review

maintenance and human intervention,

to distribute, complete, physically

manage, and store. The information inthe form has limited access and

visibility limited to those individuals

with actual access to the physical

document. A Next Generation Solution

should perform all of these tasks

electronically and automatically. By

automatically generating and

performing an e-filing on behalf of the

retailer, and storing the form in

information systems readily available to

the retailer, the Next Generation

overcomes all those deficienciesassociated with printed forms. The

retailer need not be concerned that

they have to activate the function

enough time in advance to

accommodate internal review and

approval processes as well as postal

delivery delays.

Printed Forms also do not indicate

incorrect or incomplete data until

physically reviewed. More concerning is

that printed forms can be modified

or changed

erroneously orintentionally, so that

even if the form

is generated electronically

from a First Generation Solution, there

is no guarantee that it will not be

changed, and filed with the incorrect

data. More concerning that the

correct return be filed with the incorrect

agency, or the incorrect form will be

filed any of which might automatically

trigger an audit. Electronic forms of

Next Generation Solutions have built-in,auditable, internal rules of logic that

prevent these types of errors and

events from occurring. In effect, the

systems receive all data directly from

the transaction engine and transaction

tracking engine, assuring the use of

only transaction data, without external

intervention, and that it is filed on time,

to the correct recipient. While Next

Generation Solutions will allow manual

bypasses, these are more difficult to

implement, and will always record andindicate not only what change was

made, but by whom, and when.

A reproducible, auditable trail is thetrue differentiator between FirstGeneration Form Filing tax solutionsand those of fully automated NextGeneration Tax Solutions.

Next Generation Tax Solutions are the

true sales and use tax compliance


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engines. The ability to determinethe accurate tax rate in real time,factoring complex issues such astransaction nexus where thetransaction takes place, andtaxability of the given product on aline by line item basis in that givennexus, is but one of the issues theengine needs to address. Anotherpoint of complexity is the ability toprovide transparent, valid audit

trails, providing documentation foreach and every decision pertainingto the transaction made at anygiven point of time during the life-cycle of the transaction. The NextGeneration Tax Solution provides aunified, single point of access, data-set that seamlessly integrates withall tax calculation, collection andpayment modules, rather thanrequiring different audit trails foreach of these steps, leaving to the

auditor the act of reconciling thesedifferent trails, hoping that thebenevolence of the auditor will leadto the desired results.

Next Generation Solutions should focus

upon flexibility, maintainability;

integration and reliability. Performing

only two or three of the functions


associated with tax compliance,while admirable and more advancedthan what First GenerationSolutions typically provide, will stillnot achieve the goals of the NextGeneration Solution. The solutionneeds to perform all four of thefunctions under one package. TheNext Generation Solution should beflexible enough that it allows foradaptability across different

systems, allowing to address manydifferent needs of the retailers.

The solution needs toperform all four othe functions underone package.

In sum, the perfect Next Generation

Solution would be (i) hooked straight

into your transaction engine; (ii)

provide the information necessary to

assure that the correct tax is being

calculated; (iii) save the transaction

and tax data for further reference; (iv)

be hooked into systems that will allow it

to track the transaction through its life

cycle; so that (v) any changes made to

the transaction are reflected in the

system; (vi) on a periodic basis as may

be determined by statutes and

regulations compile the data

necessary for filing; (vii) generate a

return and report necessary for

complying with statutory filingrequirements; (viii) make the return

available for review and approval by the

retailer; (viii) file the return

automatically and electronically straight

into the systems of the state taxing

agencies on the required date, helping

the retailer avoid fines, penalties and

interest associated with late filing; (ix)

obtain from the retailer funds necessary

for payment of tax proceeds; and (x)

pay the taxes owing on a timely basis,

applying electronic funds transfermethods to assure timely payment at

the last possible moment without

incurring penalties for late payment.


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NEXT GENERATION SOLUTION WHAT FUNCTIONS SHOULD THEY PERFORMSo what should a retailer be looking for in a Next Generation solution? What type of functionality is it reasonableto expect that these new services provide? What can you reasonably demand of your technology provider?

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1 Single Solution. Sales tax compliance requiresmultipleoperations. Starting at the beginning figuring out what isthe relevant jurisdiction and rules, and calculating taxes in real

time. But it does not end

there what about the back end functions of compiling all of

the data, completing the tax return, filing the return and

sending in the proceeds? Why should these functions beperformed by three different software packages? A single

package should be required to provide a complete solution to

all of the se elements of compliance.

Easy Integration. Do you need to hire an army oftechnical professionals to figure out how to integrate

2 the solution, and hook it to your shopping cart /cash register? Obviously the answer should be no. There is noreason that the technology solution require more than a coupleof hours (if even that) in set-up, installation and

complete integration with your entire commercialenvironment.

3 Zero Maintenance. The problem about sales &usetaxes is that the rules change on an extremely frequentbasis. This means that First Generation solutions require

monthly updates and maintenance. When you factor inreceiving the updates (which are not free), integratingthem and updating the system this is a highly expensive

proposition. You should not be concerned that you will bepaying fines because someone failed to update the systems

at the beginning of the month. Next GenerationSolutions have automated updates so that you

can rest assured that your systems are up-to-date,calculating taxes based upon the most current rules.

Transaction Tracking. Transactions, by their verynature are dynamic creatures. Comparing a picture ofa sales transaction at the point of sale and at the pointof reporting your taxes will in all likelihood show many

4changes. Changes that could result from product returns, credits,

refunds, exemptions, discounts, and so forth. These changes haveto be reflected in the final count. Solutions that are dedicated to

tax calculation functions only do not provide this higher level of

transaction tacking. Next Generation

Solutions need to track this data to assure accurate reporting,making sure that you get credit where credit is due.

Audit Reports. Who is not afraid of Sarbanes-Oxley? Personal liability

attaches today for failure to track 5 data that your company shouldbe tracking. Relying

upon multiple solutions to store different elements oftransaction data creates a disjointed audit trail that will notpass muster. With a Next Generation Solution that tracks atransaction through its entire cycle you kill a second birdwith the same solution you automatically obtain a singleseamless audit trail for your SoX compliance needs.

Real Time Data. We are living in an information age.Information has to be available to the decision makersin real time so that decisions can be made instantly, in

reliance upon accurate information. Any delay in6

receiving information places your competitor with acompetitive advantage. Gone are the days where you cansit and wait for 12 hours from the time you submit a

request for information, and then spend 3 hours trying tofigure out what the report says. Data should be provided in


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should be intuitive, so that you do not need a degree instatistics and computer languages to analyze it.


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Automation of manual processes. If you havepeople sitting and manually performing technical

7 and repetitive tasks, you have an antiquatedsystem. The modern technical solution should automate

these tasks for you, and should be designed so that itcan automate any such task that it is not already pre-designed to perform. Even tasks that, until recently, youwere told cannot be automated.

8 Electron ic Filing. No system should require you toprint out your tax forms, sign the form, print out acheck, staple them together and put them in the

mail with enough time in advance to accommodate postaldelays. Your income taxes are being filed electronicallytoday on the last day of filing, without having to stand in

hour long lines at the postal office. Why not your salestax returns? The Next Generation Solution should handleback-end electronic filing, regardless of the state to whichfiling is taking place.

Fully redundant, high secure, highly scalablesolution. Do not compromise on the security of

the system would you agree to take payments9

from your customers in a non-secure environment?Reliability, security and the ability to handle any scope oftransaction should be fundamental to any tax compliancesystem you use. Do not trust the sales person on theirword they will typically not know what makes a systemsecure and reliable. Make sure that the system has

undergone extensive testing applying stringentrequirements, such as ISO 2000 or NIST.

Low Cost. All this is available in cost effective10 tools.You do not need to pay high fees for Next Generationtechnology solutions that provide all of

the above features. A good Next Generation solution is built

around scalability and automation, ease of use without

compromising upon quality, all of which mean that the costsassociated with using the solution are low, cost savings that a

sophisticated vendor will share with their customer base.


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SUMMARYSales & Use taxes are not bound to disappear they will stay

with us for as long as these taxes are an accepted method for

funding of government activity. State and local governments

will not allow an entire, substantive, stream of commerce

continue its commercial activity tax free, unless there is a

conscience decision that these transactions are to be managed

tax free. States are starting to come down with a heavy step to

enforce taxes in this environment.

Those who believe that the failure of local governments to

effectively collect taxes on Internet sales indicates that theInternet is a tax free haven, do not truly understand the online

environment. It is important to realize that true commercial

activity of substance on the Internet is a very new creature

less than five years old. Before 1999 - 2000, people were still

afraid to conduct commercial activity on the Internet it was

new, and people did not understand how the Internet operated.

Consumers were concerned to insert their credit card number

necessary to make purchases online. Till that time period, the

Internet was predominantly used as a marketing tool, web sites

were fancy brochures, which provided a telephone number for

the consumer to call in with their order.

That phenomena has changed in recent years, and with it, the

attitude of local governments in their approach towards

enforcement of sales tax rules. Governments cannot allow

billions of dollars to go uncollected under existing tax rules,

because that will nullify their ability to increase taxes in other

arenas. Accordingly, they have taken steps in recent years to

increase their enforcement efforts tactically and legislatively.

Such catch-up steps are typical of government authorities,

which are constantly running to catch-up with recent business

trends. The fact that they are only several years behind the

curve is a feather in the cap, showing that

they realize the importance of this arena.

In parallel to the increase in government enforcementactivities, technology providers are improving their abilityto meet the needs of retailers to balance between theseemingly conflicting interest of minimizing resourcesand focus upon compliance needs, without compromisingupon quality of compliance. The currently emerging NextGeneration Solutions are filling those needs. They areincreasing efficiencies, reducing human intervention in

the process, and leveraging upon seamless automatedprocesses to reduce cost. The automated processes arealso operating to increase reliability and accuracy, reducelead time necessary for filing and paying taxes, as well asaddressing the ever increasing requirements for seamlessand reliable audit trails. A reproducible, auditable trail isthe true difference between First Generation form fillingtax solutions and those of the Next Generation TaxSolutions. Next Generation Tax Solutions are the truesales and use tax compliance engines. They develop thedata; gather it from the transactions, and address allrequirements imposed by state and local governments,

including reporting, tax payment and transparentaccurate and reliable audit trails.

The bottom line though is that the burden is uponretailer to make their choice. Tax auditors aenforcing the rules with increasing vigilance, and dnot accept excuses for failure to collect and pay sal& use taxes on a timely basis.

If we paraphrase from the old adage: SELLER BEWARE.

white paper - next generation of sales tax solutions

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