Page 47 - BusinessWest June 23, 2021
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Healthcare Heroes Nominations
Through June 24: In the spring of 2017, the Health- care News and its sister publication, BusinessWest, created a new and exciting recognition program called Healthcare Heroes. It was launched with the theory that there are heroes working all across this region’s wide, deep, and all-important healthcare sector, and that there was no shortage of fascinating stories to tell and individuals and groups to honor. That theory has certainly been validated. But there are hundreds, perhaps thousands of heroes whose stories we still need to tell, especially in these times, when the COVID-19 pandemic has brought many types of heroes to the forefront. Nominations will be accepted in seven different categories: Patient/Resi- dent/Client Care Provider, Health/Wellness Adminis- trator/Administration, Emerging Leader, Community Health, Innovation in Health/Wellness, Collabora- tion in Health/Wellness, and Lifetime Achievement. The Healthcare Heroes event is presented by Elms College. Nominations can be submitted at business- west.com/healthcare-heroes/nominations. For more information, call (413) 781-8600.
Blue Sox Youth Baseball Clinics
June 28 to July 1; July 5-8; July 12-15: The Valley Blue Sox of the New England Collegiate Baseball League, in coordination with presenting sponsor Holyoke Medical Group, announced three youth baseball clinic dates. At these clinics, to be held in three dif- ferent locations around Western Mass., participants will hone their hitting, pitching, and fielding skills with instruction from Blue Sox players and coaches. The dates and locations are as follows: June 28 to July 1, 9 a.m. to noon, Hadley Elementary School fields (rain date July 2); July 5-8, 9 a.m. to noon, Mackenzie
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how are states enforcing the new economic-nexus rules and identifying companies that fall within them? Given the budget shortfalls due to COVID-19, states are identifying new ways to increase their rev- enue, and what better way than enforcing the Way- fair economic-nexus rules as they relate to sales-tax obligations?
Accordingly, states have taken a broader perspec- tive on enforcing economic-nexus rules on various sellers (including internet retailers) by creating new registration and collection tools for all registered sell- ers. Under this new nexus standard, it is important to note that, if states find that the taxpayer purpose- fully did not comply with state law, then the depart- ments of revenue (DORs) can not only require that the taxpayer pay back sales tax, but also assert that it is liable for penalties as well as interest.
Since the Decision
In the nearly three years since the Supreme Court in Wayfair upheld South Dakota’s economic-nexus law, overruling the court’s physical-presence prece- dents, states have faced challenges enforcing this new nexus standard on remote internet sellers, given that traditional audit approaches leverage information that is geared toward identifying sellers with some physical identity or connection within the state.
For example, if employees work in the state, the entity is required to file payroll taxes, or if the entity owns real property, then DORs can obtain real prop- erty and tax records to help validate sales tax compli- ance or identify potential audit targets. Economic nexus, however, provides fewer avenues for states to prove that an entity should collect sales tax in com-
Stadium, Holyoke (rain date July 9); and July 12-15,
9 a.m. to noon, Spec Pond Recreation Area, Wilbra- ham (rain date July 16). The registration cost for each clinic is $120. The clinics are open to children ages 6-13. Every child who participates in the youth clinic will receive two tickets to the Blue Sox Clinic Night on Wednesday, July 21. This night is a way to com- memorate the work put in during the clinics, and every child will have the opportunity to take the field with the Blue Sox during the pregame ceremonies. To register for these youth clinics, click www.bluesox- camps.com for the Hadley or Holyoke clinic, or www. wilbrahamrec.com for the Wilbraham clinic. For more information, visit www.valleybluesox.com and select ‘Youth Clinics’ from the drop-down menu.
Golf Tournament to Benefit Surrendered Farm Animals
RVCC Golf Tournament
Sept. 10: River Valley Counseling Center (RVCC), a multi-faceted mental-health agency, will hold its sixth annual golf tournament fundraiser at East Mountain Country Club in Westfield. The event is presented by Action Ambulance Service Inc. Funds raised will support the programs RVCC provides to children and teens in the community, in schools, and through local partnerships. The cost per golfer is $100 and includes greens fees, a golf cart, a gift bag, lunch, and dinner. Golfers will also be able to partici- pate in course contests and a raffle. Registration will begin at 9 a.m. with a 10:30 a.m. shotgun start. Spon- sorship opportunities are available. Visit rvccinc.org/ golf for more information and to register or sponsor online.
Agenda
40 Under Forty Gala
Sept. 23: BusinessWest’s 15th annual 40 Under Forty gala will take place at the Log Cabin Banquet & Meeting House in Holyoke. The class of 2021 was introduced to the region in the magazine’s May 12 issue, and the profiles may be read online at busi- nesswest.com. Tickets cost $80 per person. This is expected to be a sellout event, and tickets will be sold on a first-come, first-served basis. To reserve a spot, call (413) 781-8600, or e-mail officemanager@ businesswest.com.
existence.
Some states are now ostensibly working to make
sales-tax compliance and collection easier for taxpay- ers. Some examples include websites that allow users to manually calculate sales tax based on address, or an application programming interface (such as Cali- fornia’s) that can be integrated into retailers’ online order forms to determine the appropriate rate and taxing location in real time.
A majority of states now have such a lookup tool in one form or another. Arkansas has a tool for search- ing by ZIP code or address. The state of Washington’s lookup tool incorporates a state map, allows search- ing by geographical coordinates, and calculates the tax for any given taxable amount of sale. Colorado’s site incorporates a clickable map and provides a breakdown of tax-rate components.
Companies should be aware of and monitor their physical and economic presence nexus on a quarterly basis. Also, companies should defend against and challenge state assertions concerning sales-tax nexus rules, as well as petition Congress for clearer and more equitable nexus guidelines, especially during these times of financial upheaval caused by COVID- 19. If organizations decide to register to collect sales tax in a state, they should take advantage of any ben- efits and tools the state is providing.
A company will be in a better position to man-
age its sales-tax collection responsibilities for a state if it determines whether it has physical or economic nexus before it receives a notice, letter, or nexus ques- tionnaire from the state DOR. u
Kris Houghton is a partner and executive committee member at Holyoke-based accounting firm Meyers Brothers Kalicka, P.C.; (413) 536-8510.
July 17: The Whip City Animal Sanctuary will be hosting its inaugural golf tournament on Saturday, July 17 at East Mountain Country Club in Westfield. Whip City Animal Sanctuary is a 501(c)(3) nonprofit organization that provides a stable, forever home
for rescued and surrendered farm animals, many of whom have been neglected or abused. The tourna- ment will begin with a shotgun start at 1 p.m. Play
is a four-person, best-ball scramble. The entry fee is $100 per person and includes cart, green fees, and dinner following the tournament at 5:30 p.m. There will be prizes for closest to the hole and closest to the line, along with a raffle. Various levels of corporate sponsorship are still available for those who would like to contribute. For more information about player registration and sponsorship opportunities, contact Sonia Henderson at (413) 627-6192 or wht- [email protected].
parison to traditional physical-presence standards, where data is more readily available.
On the other hand, some states are taking an aggressive approach in seeking out taxpayers for compliance with the new nexus rules. For example, DORs are sending out more nexus questionnaires to various companies to, for all intents and purposes, scare them into compliance. Companies should take great care in responding to these questionnaires
“Seeing revenues were on the decline, states began adjusting their tax laws or regulations. One by one, states devised new requirements to make companies collect sales tax.”
because states can use this information to force reporting for sales tax and other areas of taxation. To find targets, state auditors have been known to visit an e-commerce site and place an order to see if the seller charges sales tax. If no tax is charged, a ques- tionnaire is then mailed to the seller.
Auditors can also check on companies that adver- tise heavily in their state or have achieved some level of public notoriety. States will also continue to look for sellers that may have established facilities in their state to make sales or store inventory. A facility or in- state inventory constitutes old-school physical pres- ence and can be the basis of an audit stretching back to well before economic-nexus standards came into
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