{"id":87071,"date":"2020-04-22T22:12:08","date_gmt":"2020-04-22T22:12:08","guid":{"rendered":"https:\/\/ss.olevels.com\/?p=87071"},"modified":"2022-12-12T11:47:05","modified_gmt":"2022-12-12T11:47:05","slug":"minnesota-sales-and-use-tax-business-guide","status":"publish","type":"post","link":"https:\/\/www.olevels.com\/index.php\/2020\/04\/22\/minnesota-sales-and-use-tax-business-guide\/","title":{"rendered":"Minnesota Sales and Use Tax Business Guide"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Useful Items<\/a><\/li>\n<li><a href=\"#toc-1\">Expect a new tax form related to Venmo, PayPal income<\/a><\/li>\n<li><a href=\"#toc-2\">Sales Tax Base<\/a><\/li>\n<li><a href=\"#toc-4\">COVID19 Economic Relief<\/a><\/li>\n<li><a href=\"#toc-5\">Change your country or region.<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"5 Tax Issues Small Businesses Should Watch\"\/><\/p>\n<p>On average, it takes about 83 days for the tax authorities to start the comprehensive audit. Economies in the OECD high-income group and Central Asian economies have the easiest and simplest processes in place to correct a minor mistake in the income tax return. In 28 economies in the OECD high-income group a mistake in the income tax return does not trigger additional reviews by the tax authorities. Taxpayers are only required to submit an amended return and, in some cases, additional documentation and pay the difference in taxes due. All governments need revenue, but the challenge is to carefully choose not only the level of tax rates but also the tax base. Governments also need to design a tax compliance system that will not discourage taxpayers from participating.<\/p>\n<p>The following discussion explains how to treat other types of business income you may receive. If you owe a debt to the seller for property you bought and the seller reduces the amount you owe, you generally do not have income from the reduction. Unless you are bankrupt or insolvent, treat the amount of the reduction as a purchase price adjustment and reduce your basis in the property.<\/p>\n<h2 id=\"toc-0\">Useful Items<\/h2>\n<p>Additionally, the capital stock tax rate was reduced from 0.3 percent to 0.275 percent, with the goal of eventual repeal through tax triggers. In 2024, however, the seven brackets will be consolidated into two with a top rate of 6.5  percent, which is likely to yield a favorable ranking change.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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qiC6UpVlHuKnQ70fp3w1+AOnx\/oDP2RXUVy\/DX4A6e\/R7P2BXUVUWr9YmcT5l28P8AVJXDDyRTNVqhFBnxrrncK0pSgFKUoBSlKAUpSgFKUoBSqHlXhxwNjcSAB56htQq7BcpVgS2c83UftCipbIGQ8j9oV8f4mT\/Oviidl+BfpVtp5LoylQI84q5X2hiUS2luI3Gl1iM6VvP6Pkfdqr80oup59rt1wsrMeI5HmvBxwOtkq3J6cwRyHmORX6Xaw+Ct6\/R8j7tVflzI93c+efXW4Oi6TLnyqmGYrq8D+G0aM6YJ8ynn0kcp2do\/g9m\/xOpb4oatjXT8Kw5jbC0stsIbbSQhLaF7wACT456noojoa+n\/AGF1zlXm36wuk1SVPyJ0dSikYHtFAAD5MV8ZivsH2DPwe1R9bj\/YXWRZ9oqenwObFKgSf+FXS1ttL+hi3RtXVNTmKTBNjbVo3ZvS+y9T6gT0\/XXqqJ6VWq\/FnBVmV7g59Gr1VeqzK9wc+jV6q+c70cXkTDvR8tTPfb\/0ivXVqrsz32\/9Ir11ar876n00fm+ZumT6OHyXIy1\/Bid9cjfZdrQ1vl\/Bid9cjfZdrQ1dXog7IUv6\/nZqbM3Wcz8uSKp9sKhHjF8ZN6+ka+5RU3J9sKhHjF8ZN6+ka+5RVlejPrKbwfWE0T0udVSfeftiOMPWpv8AYe\/HIx+jpXqTUIHrU3+w8x+7Kx+jpXqTWzc19SVXA+RqLJnX9J7yHmfeKfbGvdeE9TXuqtQ7i4QpVCcVWuQIa44fni3fVlfbNRmKkzjh+eLd9WV9s1GYqkXSf2sreJfLCbVwDq2V5PmXYvvhr549dayT75d+er11s4vvhr549dayT75d+er11uD7PnqtdxQcojFs6\/jk+T5ot1yfF\/4uP59i\/cSa6yuT4v8Axcfz7F+4k1avKnXVNxo07nbs\/VcP1RBdDSlWUe4qdDvR+nfDT4A6e+oM\/ZFdRXL8NeWgNPn\/AEBn7IrqKqLV+sTOJ8y7eH+qSuGHkhSqA5pnniuudwrSqZ54oeVAVpVOtKArSlKAUpSgFKUoBXK8S1KRoy5KSSCEJwQeneFdVXK8TT\/iVcvmJ+0K8DNPUdZ7uP5Wdqh9al8S5kHw7ZPnx2HYs8rW88WtgKsowMkk9MY58q2MnSd5ajvvNTzIMda21IQTuKgraB18eZ\/VXPtTZUdIQw+tsJXvG0459M1ebvV1adcebnOBbyytw8sqUfE+f0ebwqltJiGCqUoKqRG4mrNqLc7Wul56u\/jY2lNkVTivLjSXhb2\/0N\/b+KGoNJ2+JbIDEVxtTZdKnkqUrJUodQfRV\/8Ad31b08lt39Ur+9XHSZHkku3SRj8k0lXNIV\/6xXgeVbiNqqDEQ8sFT2+X2rbS0K2tpJ5+OBy83Orp5JhTy5Qu3\/Sg+VGqcUif8dNV\/wDU+ZtZHGHU17hzLXKjwUtSIkhCyhtQVjsldMqr4gfOXl\/ONfYN2uFluUkSLXHcZc8lfDiCMJADSsY\/418fPH8s584+urEdFqSl1OnfB+4r50xX+8pL+Ef7TwK+wfYM\/B7VH1uP9hdfHwr7B9gz8H9UfW4\/2F1kPSH1DN84fmRi3Rh2kk+Ufys+oE9P116rynpXqq6FphVmX7g59Gr1VeqxL9wd+jV6q+c70cXkTDvR8uTPfb\/0ivXVmrsz32\/9Ir11ar876n00fm+ZumV6OHyXIy1\/Bid9cjfZdrQ1vl\/Bmd9bjfZdrQ1dXog7IUv6\/nZqbM3Wcz8uSKp9sKhHjF8ZN6+ka+5RU3J9sKhHjF8ZN6+ka+5RVlejPrKbwfWE0T0t9VSfeftiOMPWpv8AYefHKx+jpXqTUIVN\/sPPjkY\/R0r1JrZua+pKrgZqLJnX9J7yHmfeKfbGvdeU9TXqqtQ7i4TFKUrkCGuOH54t31ZX2zUZipM44fni3fVlfbNRmKpD0n9rK3iXywm1cA6tleT5l2L74a+ePXWsk++Xfnq9dbOL74a+ePXWsk++Xfnq9dbh+z56rXcUHKIxbOv45Pk+aLdcnxf+Lj+fYv3Emusrk+L\/AMXH8+xfuJNWryp11TcaNO527P1XD9UQXSlKso9xU6Hej9O+GvwB0\/8AUGfsiuorl+GvwB0+f9AZ+yK6iqi1frEzifMu3h\/qkrhh5CqEc80IOarXXO4KUpQFMgcqUwKUBWlKUApSlAKUpQCuU4m\/Au4\/MT9oV1dcnxO+Bdxx\/ET9oV4GaupKz3Ufys7VCr1UviXM+ez1Py0qp6n5apVBFozcZbu3\/hPq\/wD1rrArPu3\/AIT6v\/1rrAq\/2R+zdD7qD5UaVxb16dxPmZMD3Zz0x3\/ulV8svD8sv5x9dfU1v92c+rv\/AHSq+WXvdV\/OPrqw3RfpBU+cH7ivvTD6SkXsj5wngV9g+wZ+D2qPrcf7C6+P6+wPYM\/B\/VH1uP8AYXWQdIfUM3zh+ZGMdGHaST5R\/Kz6gT0\/XVScVRNV61XUtMVqzK9wc+jV6qu5qzL9wc+Yr1V853o4vImHej5bme+3\/pFeurVXZnvt\/wCkV66tV+d9T6aPzfM3TJf+XD5LkZa\/gxO+uRvsu1oa3y\/g1O+txvsu1oaur0QdkaX9fzs1NmbrOZ+XJFU+2FQjxi+Mm9fSNfcoqbk+2FQjxi+Mm9fSNfcoqynRm1\/aU3g+sJonpc6qk+8\/bEcZU3+w8P8AlkYH\/wAulepNQhzPhU3+w8GOMjH6Olf9NbNzW1\/YlVwM1Fk3tBSe8h5n3iDgmvXWvKCCenWvdVbh3FwihIFNwpgUIrkCGuOH54t31ZX2zUaCpL44H\/0xbh\/oyvtGo0FUh6T+1lbxL5YTauAdWyvJ8y7F98NfPHrrWSffLvz1eutnG98NfOFayT75d+er11uL7PnqtdxQcojFs6+kk+T+hbrk+L\/xcD9OxfuJNdZXJ8X\/AIuOf\/nsX7iTVqsqddU3EjTuduz9Vw\/VEF0NMHzUwfNVk21YqfDvR+nfDUf4gaf+oM\/ZFdPnniuY4an\/ABB0\/wDo9j7IrpyceFVGq\/WJnE+ZdrD\/AFSVww8gTim4VTrzqowfCuudwpnnVdwpgeamB5qAbhShTSgK0pSgFKUoDysKKSEEA+msfs7h\/KsH\/UV\/erKpQGKW7gT7qx+wf7a1uoLJIv1pftMmS222+ACpCDuGDnlk+it2elR1xR1\/fNDLiv261tTIiost+USFlbPZoBQoBJ5p3KAUOuOfLFfGfIl1UuKTNhThiTTT3NPejlBFFA1FC7NamIOB9tVzN6k5+Ymh4H2wf+2pP7Caz9J8UGL9c\/wXOgtw1uApaWqSCpTgUU7VIIGwqwVIG5RUkE8sVpZfHPyeRMt7ekZi5luUpL4W+ltruuhlSkrI5pS4pvcSBhKieeMVia6Pcr7v4GX8D0VjOIW9LF8TIlcDbdL7MKvklPZo2DCE9Mk\/86tDgFawMfh6Uf8AUTWXqrildbNZLfKjWWOxLnRVSlIkTApKdq0pKGygEPLO7IGU5APTpWTG4oyJtnuFxjWBK3objKG2xNOxXaK2gKWG+4tP8JO1WPOay2lkwUMiGnp1swQKyS3JLuR5kz\/NjccerZqxwHgs9qti\/SO0U042ne2naCpJTk4+WocPsGLqtSnDxHiZUSeVsV\/3Kl+TxpnCI85H0qgyGWFL7Nc9QJWGyskANEloAEFz+NgbfGthd+Jd0sV5xMtkV21+QRn3HW5C9zTjiZCjjCD2icMjnyIznB6V7mG4\/iOEbX8FM2Nq19E723b0\/E8HFstYZjjgdfK29m9tWrXtfc14EIf4C11\/+I8X\/div+7Uu8DuClx4NQLpBVqOPczcnW3dwiqaCNoIxjefPRvjm45CVKGlHHnUtSHtjE4OIKGVutuqC9gG0LQ0M4HJ9J8CKkfS92fv1ji3WVATDdkJKi0l9LyRhRAIWnkoEDIPp5gHlXYr80Ytikh01XOcUDtpZd2q3I62G5OwXCKiGro5ChmK9neLvVu9+0zEpnY91Y\/YV\/bVdk\/8AlmP6tX9tZdUIzXgGTmLsn\/yzH9Wr+2vLrU5xtTfbMDckj2ivH\/WqPeIvEm\/6MvvkkW0sSbb5HHWXylaltSHpBaQFBJ5tkJIz1ClI6gnG20vxIZ1EqWwqA3FfbaS7HaMoKU6SHD2SgUgpdSGyVoG7aCDk1DSasxdpnNOcD5Tzy3PxjbG9RVjyY+P+tXlXAh\/r+Mbf+zH+9Xk8ejI2N27RstboKG3C\/LQw2lajjG8jGNwWkZAyUdBmtxqfiyrT12ZtCbIl996Ml4IM0NqS6rbhBGwgjve2ST06Vr+LosypHFtRUibf\/lH\/AMj2Fj+Iwqymf+l\/Q1quCkw2162jULQDzrbpV5MeWwLH8b\/P\/wCFYQ9j9LBz+NDX+yH+\/XRW3ijNlw9RTZ2llR0WFtaiGpyXS6tBUFJ27UqQO7kKIwUnPorBuXGSTbi62nT0aYtponEa5lYcX2JdC0HsxlnlsLnLC+7tOM1mWE4bS4FSQ0OHw7EuG9ldve7vV3e88upmx1cxzpzvE+81auAEvcFfjO0PR5If71cJrD2G911XqWbfxr6LGEtSVdkbcpRThCU9e0HmqQZ\/GW+RX30OabitiItKFoE5Ti3Vds60sJy2AE\/kwd\/UbhyrIl8aXYTLrEuwojTwChCBM3oU5j+CShJXgEE8h\/zrIsOxivwmY51HM2W1Z6J6aeN\/A8TFcAw\/G5cMmvl7cMLuldrXd3NeJD3+ArdM\/GPE\/wB2K\/7tdrwf9i\/dOFWs0arVrKLcQiM7H7EQVNnv4553nzV0rvHKfAt\/lUrSranF7URv38oB1XfB34aJRkoOMb+vPAyRuNT8Wl6VVEZuWmJDr06G1JZTGfC09ooqSUKVgYSHCyjcAebyTgAGvSqs341WyYqefPbhiVmrQ6r8keTSZGwChnwVFPTqGOB3TvFo15s71Dc\/HJ5j9g\/2162T\/wCWY\/q1f21EJ4v6tEuMwnT1ucQlZceKpq21utBuUo4T2Z24McAHvZz4Z5TBb5SZsRmYhCkpfbS4ArqAoA86xpbjLFc87J\/8sx\/Vq\/tpsn\/yzH9Wr+2sfUUm4wrRKnWpDLkiO0XUodB2rCeZTyIwSAcHz4qM7fxmv76Ji5OjWh5OymQCu5IZ2IWUbQtJ3EgJWcqTnJSQE5IoSdFrbh5M1hNYkuXdmP2DZQAGSc5Of41c5+4S+Rk6jb\/2Y\/3q6C\/cU7fZrBbdRxIS7tFnuGOUwXNy239hUlvCgOZKSDnaRyyOdYuneKU3U1wehRNNrjRkRPKkSXJaCVJUje2oNEBRQpJT3h0USMcs1heJ9HuXcYqo62tplHMi1b2olfRLuiXcj0qfGq6llqVLmWhW7catPA+Q0tC06haO0g48nPP\/AO6sZzgBMcWp06oaG9RVjyU\/369p42XOBbYQu+nY67i82wtaW5xQlxLqMgp3N43Z5FGeWepra2ni5IvF4t1viaWd7GcT+Xcmob2pBKVFKVAdphQPIc8c69fAMs4ZlmGZBhUr7tRtN6t3tu3t+J16yun4g06mLatuNOOAMof+8zP+yH+\/Wk1j7GOdqvTf4Ab1ixGxObmdqqEVjuIcTtxvH8p\/wrqbvxgm267mJ+B44SzJdirb8qKsne2hta3Ana2nvqUoDeUpSSemKoOOCUy49tc0pNMuWtKY\/YuhbKwpZbSrtNo7q1NvbDjmlAPLdgZNTV1RRTYaiRFaOF3T8GePW4fTYhIjpamHagiVmvH4EO\/4Ct18eJEU\/wA2KH\/5aofYK3Qgj90eN\/uxX\/dqWX+Nt3ftLEqLpqNAdmEraVLuKVpLYU2NoCEkl3v82ztxtPM1uNU8T5tmuD0eJAZLUGYzHeSp\/wDfDqFJJJS1t5J5ABZV1zyrI\/774\/31D+EP9DF10d5bX\/ar\/dF\/yOt0zZJ+ntP26xmWw8YMdDBc7JQ37RjON3Ktpsn\/AMsx\/Vq\/tqMhxvZbAEqwkOHYGwxM7VL5K9pS0dg3kDmRgc+XproOHOtLhrJ27vS2IbLUWSyiOiNIL+ErYbcIWranvArIIxyxjn1rFYonG3HFvZmUqCGVAoIVZLReR2DaJiVguuNKT4hKSD66vbvRVSfCielcT6DPLNU3eiqk+FUA8aAqOdKrSgFKUoBSlKAUpSgFeS2lXVIPLHMV6pQHIah1Zp+36ns+mZ8Bx6VOdC2VpSClpe1zapXPIyErArXzOKFpjRfKfwRJWh6Y\/b2SktkuSEKWkN7d2UlZbVt3AZ5V0OpkWS2x1ajudpbluwQC24mMlx5GVAdw4yOZzy9NRpO4jaRcVdpcWwxXJVonx5G5LYCX1ONJLTilAd5ffWAeYGM1xbsT3GbB4429EKELhpm4PzZJQEtwm0Op73aYOQe7ybOQcHmK2r3GOzQ4QnzNPXFlhxLq2+TZLpQ5sISkKyVE88earVu1DpQ2BdynaVgx2TcCyW2oqCgOBIUHF8sA8\/bGsWDxB0TKZbcuOmkNS0pe2oERCvyIUvepJI9qQkkjxrnZ9xx9rNnD4uWaWwuUuwz4qWSwh1MlLba0dspKU90qyUjeCSOVauXxrgGA5dbbYJLrLJWO+psB0piLkYSd3d5JAyR41c\/HTQTqGFjSrXkTjL7SHlw2wns2lIBQE4ztKlpwP+FWkcS+GzcQFmxkwi02slFvHZpLqW0IQQB1Ul5CceYkdBXFIHY6a1hbtRXKbaItteYftw\/fIWE7UFSjsGQee9I3jH8EjPWulSEgbUpAA6YrRaRZsr8D8O2aCqMi7BElaVt9mskIShIKf4OEoAA8MVv65MkVpdSajj6ajxn5Edx7yqQmMhKClOFEE5KlEADAPMmt1WNOt8K5sGLcIrMllXNTbzYWhXyg8jUAjdvjLborM1d0tL7jkR19KwxsV3UOyEtgAnKiQwckZAKh0FeZ3FWzTLvGiWq0du\/HucaKX1rQEJDziG1KR3sqO1xXQHGOfWsteq9GLi3K4WeyQ3JFnmR4ThMZKeUh9KFFKscwd5Jx1xWHC1hw8llbVh03FekW\/tnmgiEhKWg2hpanEnHIflWeY659FQvFkWuZl54w2K3XO4WFq1SHJkMYCjsS0tXziQORIzWFC402lUKI9Msj6pEhSWjtU2EhzIB5qV3U94czgHwzWRG1VoO66bh6qlabivfhlPe\/eaFrdUlO5e7IyQMHr5qsR7rpK+29+XcdJxDEeuTcCGlEdO+SpI3I38unI4B5cqm3czlc8\/u1QC4iSbHIZYWppOFbC45vZKwOSsDvDG7mP1c6z2uL1gdmmJ+CJLDbZ7F2Srsy20rdJAHJWSMxVnIyO8msC6a90dEubEJnS6JBbcdiy\/3qjcwhtt9RQOXPk0vu9NqvTROt+G18T+AomnVyWJDv4PCWoOxCtqHSUggDASEO9OmT56EF238YIaIqE3Wxv+XoRvkNNbPyKSGVZOTkAB9OSfFKqq7xy0sqS7Fi2iXKcQtKGyjswl7cM5QoqAPmqzK4g8MVvB+bYW3JEphLr5VbgtaWwcJDhxy5gcj05Vb1FcOF6s\/hjSzTchrY5tREQFqK0ZTnHU4H6vCl9QtEZateaY1jZbhKn6UuaYtqeaIL7Qb3uKV2YKFAjGNxBORyJzyrBs\/GSCxvs34oXB52IJJQiAylbTbDLr6EDcDjJDA6csqFZELX+kIj0+3zdOJiRUA+WO9gnYU7lIHbeKj3cEnPUVf1RqXRumbQZStKxA43blSo7bkNCUdmoKK2gQORICiUjrmlrEavQt3DjRY223TBtbzmwJSh0KbWkqUwp7G0K3YASQT0ycZrP07xbh32+x9ODTtxbkOhanHEIC2GQHHEDcoHkT2Z5eGRXLr1hpGJd1yLPpG3rTPisudopkBXYnsUoTjGANqx3Ry5c6kPSzmmb3vu1rtEdh+O642pSoyUPIUTlWeWRnqfPTREnS5BT0wPTUc3zi\/YoF3m6eZtMl+bFPZBX5NLSlbXDjcpQGB2RBz4kCux1TeV6fsr92bYDqmS2AgnAO5aU\/8AOuJa1bw+v9zfhR9OxZk91xSXgqEglzYlKipSiO8BvT\/TUJ6gxLZxiscW2sLXYXw9KWgr7JTaUKfccYQs95WUjfIHNWAQk4zyq4vjRbkzUFdkkMsBG4k7FLUNjxIGFYACmSM8wc+bnS26i0HqvRcDUErTUdTdyfjxQyiMnLrzZC0N9OaEKbOArl3emDV+06u0xdWJl3Om4qYEd2JbYKxGSXXu2bQpKMY7qfywGPSanTvI3lxXF+xredZVZZaUR1JaceUWyhDiioJHJXPO3qnI51Zj8YYEWMwi7WZ9U4BanUM7MNpGDvOVZCcKHP5asag1fo1nZYm9KoeCZTUaVHRHSjsBkFOMY5jOR+ujGv8AhnepJMfTXlzzrqIRcVbUkrUeiCpQ542+fwoC9N446XjvyorFomSnWFhCEtBvEhRQ6oBCioA57FSflIFbCBxVtM+Jf5yNPXRlmwFSFqdZCUvqQ642UtnODgt5545KBrmr3f8AhDdHER7rptAdUhUl7ZAAW2nCklbm0ciAVczzGcjz1v5GudEWGHKXLshj+URmJElvyZJU+h1L2zf\/ABzhhec58PPR7iXqzXwuNVoZYlKvNodQ8zJWhttnY4Vo7RxIIwo7jhvJx5xW1VxWgKsdv1GrTc9qPPdW2UvoSh1ASjduxnnnoMVqGNZ6Li3FxiRo6PFagoW4Hkw0DyZoJZKsjHd93BOOXKtrdtWaWs1mjluwMiM7GcmxGlRkoZynOMcsBR6jHMg1D01C1LkzitYIGmX9TP2uUWorpa7FsIW4o7Sru4ODyBPI121vfjTYbUyMgJbfQlxPIdCM1EUniXpt+DFhQNKW+RbpUYS0sOx0hsEkc9mMdVH01I+k9Q26+wlm3MKYTGX2KmVo2Fs4Bxt8Bg8vRUrUNm\/2+mq1QjnmnWgB50HI4qm301XHLGaArSqchyzSgK0pSgFKUoCh5CmR56ovIScCojuvGO8QLpLgt2uIpMd9xpJUVZISojJ59eVYxmbNuHZTly5uIxNKNtKyb1Wvcd6hw6fiMTgkK7WpLuRnGarXE8P9cS9WNTX7hGYjpiFPNCjjBByTn5K3h1lpdLLUheoLell9ZbaWqQkBaumASefMj+mvTwXGKXHqKCvo23Ljva6s9HbcfCqpplJNcmbvRs5sKNcIy4kxoOMuDC0HoRWo\/EjSqEgIsUMBIAADQ6Dbj7Cf2RWfAvloupki2XOJLMN0sSOweSvsnAAShWDyOCDg8+dY6dWaacthvTV\/ty4AdUx5UmSgtdoF7CgKBwVBfdx1zyr1N58Lnn8U9PrhKtyrUx5KpYcLW3ulQAGcfIAP1VRzRumXUBpyzRVJTjA7McsEn\/mf6a8nW+kQVf4zWvuth4\/vpHtCAQevTBB+Qjz1sYt0t06M1Mhzo7zD3ubjbgUlfyEHnQXMF\/SGnZLLbEi0xlttFSkJKBhJUQTj5SAf1CtPG4U6MiXJ+5MW9SRIbDS4+89iQAkDudOWxOPMRXUifDOcS2Tjmfyg5Vjt3u2Oznbeia0XmENuOJz0SsnYc9Dnar+im4GXFjMw2G40dAQ20kIQkeAHSrtWfKo45l9sD0qHyU8rig4MhvO7bjeOvm+WhG4vVQE+NYV6nrttnm3JlKVqixnH0pPRRSkkA4+Svmg+y61SCR+Ktq5f57n96pSuTc+i2tH6bYblNM2mMlE1SVSEhHJwpJKSfkJyKssaC0lGKTHscVspXvG1GMHAHqAGPQK1HDDiE7rXQresL0zFt4Knu1wvDaEtqIKiVHkMDJzW\/d1dppiBDur1\/tyIdwSFxZBkoDb6SncChWcKG3nkeFQDwrSGnVwhblWiP5MlYcDQRhIVgDP9AFX3dNWR6Eq3uW1gx1OdqW9mBv8A43y1YXrXSbbb7zupbWhEZYbeUqW2A2onABOeRJ5Y8\/KsyZerZb3I7U24R2FyjtYStwAuEYztHj1HTz0INYNAaXUXzKtjckyJPlSy8Nx7TZsBH+p3fkrMRpWwNSDKatcdDpc7UqSjHf2lO70HClDPpNeZWrdNwZLsObfrew+wjtHGnJKEqQnAOSCeXJST8hFI2r9MTJMeHF1BbnnpSdzLaJKCpwd7oAeftF\/sq8xoS9C23orTDO3s7NGG0KSDs6hXtgfPn01bVobSgcbd\/AcVS2kBCFFGSlI8K3KpkRJIVJZBB2nKxyPmq1KusCJGXKemMpabQpxStwOEgZJ5delAam5aE0zdm3GpNtbHaqBdKBtKxvCyD5wVAEis2bpexXJ1t64W1iQppBbR2ic7UkEED9RI\/XWVGucGWyh9mU0pLiQtPewdpGQcfJVzyyLz\/fDXdxnvjlnpQGpOiNLFRWbJFySTybA68zWfbrPbrQHUW6KhhLyy65tHtlnqo+mspt5p1SktuJUUnCgFZwahL2RHHu\/cG7jZodnscKem5svOLMhSgUlBSBjaR\/Grv4bh1Ri1TDSUyvHFe13bcr72eZi+K02CUkVbVtqCG17K+92RNE2HFnx1RJbSHWlgBSFjIPjWna0JpNlYeYscVDm8Obkowdw8f+FfOHD\/ANl3q7WGtbPpmZpi1MM3GSlhbja3NyQQeYyceFfTUrU+n7c5JZn3u3xlw0NuSEuyUpLKFnCFLBPdCjyBPU198YwSswObDJrElFErqzT0OrgOYqHMcmKfQtuGF2d1bW1y2NI6dEBVsFojiKtSVloIwnckAA\/KAkCritM2NUNyAbXH8neUlbjYQAlSkgBJ+UBKQPkFZ4mRSN3lLWMhPtx1Ph8tWZl3tsKOJMqfHaaUdqVKcACj5h5z6BXkNXWp7pqBoPTClSlSLa3I8scbdc7UbuaBhGPNgZx8tZjGk9PR3e2YtUdC9yVd1GO8kYBx5+dZUC72y4xGJ8Ocy6xJQHGlhXJaSMg8\/RVZl3tluiKnTLhHZjpISp1bgCQScAZ8+TilgYDWjNNNL7Vu0R0uAqO8I5kq9tnz59NWl6D0ivst9hiL7FJQ3uRnannyH7Sv6T56zZGpbDDXFbmXiGwubgR0uPJSXckAbQTz5kD5SBWL+POjlNJeGqLVsU52QV5WjBVgKx18xB+Q5qd5Fyl00Tp66svsvwEJMhKkOLbG1ZCgkKGfSEpB9Aq\/K0vYpqGG5dtZdTFR2bIWnIQnGMAfJWyXKjNqKXJDSSBkgrAOPPXkzYZGfKmfR3xQk1A0RpUDaLHEwfM2PGtjbbLbLQHRbobbAfX2jm0e2VgDJ\/UBXmDerZcEKdizGlpStTZ54O5JwRg+Y1lGVGB2qfbBIJwVDoOtQkC6SfCgq03JYWQht5tZI3AJUCceernPIzUgryzTHPND7ah6cqAEDz0pjPM0oCtK8qWE9TQLSfEUB6pXnenz1Ttkc+fSgKrztIAyagm+cOdYTL1PlR7SVtPSnXEK7RIykrJB6+bFTqHEq6HrVe756xPNWTsPzhKlyq9xJQNtbLS1at4M9DD8SnYZG45FrvTVXI64Y6VvdhjXFm7wQx5TtCQSlYIwQeQPpq25weYWt51q6txTJ7Rt1qNCS2wGlhIUEN7u4o7clWTzJOKkgLT56qVpHjXqYFgtPl6hl4fSN7EF7X1erb9niderqY6ya50zezmrdoqBCkzHy7JKZMluUlDby2QlSGkNgK2KG8dwHCsjn0rUS+H09fk8WBdG2Y7M+XdgpcfeUyXHt6E7dwBQEreSRkHmk8sV3u4ecV5U4hOFFVewda1iLY\/A2HGaix49+fS3AlCfG3xwSmV2aEFajuG5BCAdnLGeuMCs6ZwfgTWLY0\/PccVb1PLVvCwh1TiitR2oWnBBPLJIx4GpFCknxFAtJ6KFL6kkQ3HgPFTCdFnlR0SnFM+6RUhCgktZ3Y9sMNk48Sf11lO8D4y0Lxejl5taHEeRpLQK+23lCN2E4D52ddu0deYqVcjz1QqSOZNARM5wPjXN2S5c5i0o\/CC3YzO9akiMUuZQooUhRJcefcznkVgcwK2Fu4NQrU62\/DuRS+3NMryhSHHHcEqO3K3SnPfUM7cejPOpIC0ZACutC4kEgml7Dea6\/wASRM0\/cYUVsrefhvNNpzjKlIIA\/pNfHZ9jvxb3EjTKf9qa\/vV9qh1CuiqFaBjJFTexHsI84JaQvGl+HcawalgiPLbefUpsqSvkpZI5gkdKtyeF82VEhWj8NdlCtttTb2F+T7nFoWlSXs5VgEgNlJHQg8j0qR9yU+NA6lXNKgahvUbiPIPCOHCgP278JuuNGMYkbcyNzLZe7U5Oe+rd48uVbS\/8PYd6aab7UpWh1LpdkBclbZBTzZK14ZJ24ykY9FdgFA+IqpUB41F9SSMJfCOXe1ImXq+kSBKbuW1mPyTMQlCUryTlSMIGUHrk8+mMm0cJGbVdE3AXl50OzvwpKb7AJ7SXl07kncdiPyp7vP2o59cyJ2iarvTjOakbyLHeBNle7YPS1Ol6U\/J3utqcUe0S6MK3rKe6XlEFIT05561YVwPSu5yCbi03AW2Oz2xh2zaufdQc4Qnn0HX0VLHaoKtu7njOKdqhI9tQgiidwSKo4biXZS3gtIS6W+zWhClflSpQJ3koK0pBxt3V7l8BLLLefcMxwh6auZtWXuaVB0FpW11IKB2ytu0IIwM7qlUuADORiiXEqxz60Juc7pHSCNLyLi4xJBYnvduhhLRSlpRKio5KlFRUVc+YHLkBk5hH2WHCfXnEm7aekaOsZntwWJCHz2qEbSpSCPbEZ6HpX0luT568lYznNejhWKT8Gq4a2mttw3tfdqrezxPKxrB6fHaKKhqr7EVr2dno7\/Q+IOFXsd+LmnOItgvd40opiHCmJdfd8paVsSAeeArNfUeq+Edg1dc5l5uZUZUhlDTSgCA1tGASkEBfPmArkDzHOu7C0q6GgWnGQquxjePVeYJ0M+rttQqysrab\/FnUy9lqjyzJjkUTezE7vad9d3giM2+ClsMtp6Tc1utsuLU2kMBJ5tyUBS1Z7zgMpR7TAPcTy8azYvCaBD0rF001JT+9pbcwOqaW4FqSAOaVuKOSlOOSgPMB0rv9yc9arvFeLcyAih\/gYx2MWNCv7sZiMloBpEfCSpCAjfhK08yBzzkc\/wBdb+3cM4Nrss2zRzEdZm9luakwUuspKEgZLeQDnGeo513HaJ89ULqMe2FSO8jVzhNKmoEKffFqhtNR4eA1lx2M04l0AqJ7iu0CuYz3SB1ANWBwRYGVq1A+XVWwWNSxFABgBKUhGN3Jzug9p8vdxgCUi4kdTTtU+cUIsR5e+EFrvV8mXiRJWry1DaVIdC1hGwAYSN4RtIHMFJOSefhWnkcDGmpcUWyZGRF3PeUJchhQSFBYBQnON3f5K8MCpc31Tf6RQkixfBOOy1ILV0ckbwtbaHG9q9+xSUgO5JSnvZIxzIB5VaXwHt82OF3G7SFS3YXk77qS4D2xC9zqdq0jCi6vcCk5zyIqV+0STjIzVe0GcUTIujjNL8OI+l7sxcocptCW4ymXWm2l\/llFal7ipxxZGCtRAHPnzJGAO168zXncM9RQuAdSKElTk+FVHSvIcSRnPI0DqD0UKA90rzuNKBanL8Q7BdtTWJu12eb5K8qbGccc3Y\/JIdSpwenKQoY8ajNVl4vW3Ur1ltUxxuAouvxnkL\/JEq9qF56e1HyZFSzrCJqGXZXGtMPoan70FBWvakpCgVJJwSARnpzrhlae4wpDgYu0VjC04w+VpUguEqwNo2naQBzxyPnoRvLEPTPGxchL8vVTIbLzRUwhYIDYJKue3megx4itvqfQ2qLpLvr9tu77KZ8GM3GAlKSG5Da1FRAHtUkFPTrXT6JjXiNYGWr4tapQWvdvUCrG44yRy6Vv6EnDams+tLkzFcs7iYUiKH0HZIx2gKkBBzjllKVZ5ZG7lVwQtfK1Ah1TzLdtNt7JYQ+SfKiPbBJHgfHxBrtapgUBFcTSnFZgOSlXwF11IQ40ZRIKQDzCinurJxzq4rS3FIMNS3b6qRLSp4FkSi23sUEhvoOZGFfrqUaUBCkSHxomTpMN6e9HfZQyAvtQGFAJAUUnGd27Bz4gEHGa6bU2lte3y4Pxmrupm2PdgD2T\/Zq7MForSABkKJDp3Z6KAxUiYHmqtARzqO36\/RLfTa5ziRLlpaZUHMobjqQEqJTjuqSdys5OeQrWQtK8X4zTLCL+hDLaVghT+9e7acEqKeYzjl4YqWClKuozSgIyXpziu1NYREvwVEQ40pxTr+XFYA3csY29eXU59FeZdi4uORm4sW6IbLjQDzypOVJcCXgSkbeQUpTRA8NnjUoUoCKZWnuI9rnOOQrw84iVKSy0ntt6W2lyH9zhBHJSWnGlZ8VN48ay9Raa4lTtRGZZ7o23b0u70pW\/hSkFopKAAMJ58886kraD4VWgIot+keJ0CUJH4SQsF5BUkSiElG8FQPLPTPIVTVuiuI+p7lOZF0VEtm\/fEDE1SFZ2OJ54HId5HLPgaliqHPhQEZxNL8TGn3I8u9FcIuOoaDUnatCTyaXnGSEjkU+J55rVSNOcW7Rapc2NeVrkNMILTIe7QuLDQS4VZHM5BIqYqoQD1oLEXNM8Q5FrskeBOlsvuoe8tXLwpScElJzjx5JHLpXpdi4urQiMm7tIbcUkrc7fLjaAoZTnb3iRnnyqT9qfNVaA4C92PiC\/dl\/gy8dhbz2CQrtsKDYU12gxj25Ad72f4QFcpaYvGS5RcsynmH+2d7ZUt\/ASC2kJCEgcwDuPPoemRU0kZ+SgSkHIFQCLvxY4nsXBC03QvMhxH5XyvYsoSXDhQ297O5A+QViMaU4vrUiTKvDaXUpIKBLKkJ5+Hd9sRkbj05VLhGRQDz1IIzZ0nxIfK13G+rKexWG2238bXAhOw5xzO7dk\/JWXPtXE1yHbI8Gay055IhuasP5KHRncpJIO4nIHPzVIVUxzzQEM32JxogMBQdKmHENNL8klFboIxlQKhyPUE+PKt\/Ds3Ew2W4Ik3UKlPyELjZdCVJYycpzjuq2lIPXmCfGpHIB6imBQEewNK62hQHlu3Vb8uXOS8+RJKfyISBtQcHbz8AOda2Pp7i7CZbTHubC+xb2lC5GQ53cJGdvIgkknx5VKmM1WgI1tuneJjTl4lzbohUp+D2MRXb5QHO1UQQnHc7hSnPPJBNeZWneKMiQtEe9mLGUU4\/fO9YT3MAHb1GF5P8LI6YqS8imAaiwIjas3GAXByELuVJYbaUh9x4bF5GVpKcc1Eg8\/DlV5Ok+KkiV5VIvfZF5aCsIlZDScp3BA29cA8\/TUq4TnNVAHhUgh+2WTiLd7lOtOo5czayGQw+hzDSdqk7lpxz37d2D5+or1qSNxJa1Y5HtDk5MGXLUpt1lY2pT2MZKAc\/wQsPkj0k9cVLuE5zQJA6igI0TY+K0RazHvCJKUhIAef905J\/ze6R38+fI6VrbXZ+M8phpx27JY2vYfS48CpwA+2Ty7qcA8vHNS9gVQ8ulARYvSXEpVumFy6KVNcnNPoUmYU5QlspVtO3ugqIO3HhWwt0HiM7CvTMi47n2nGGYaidnapCgt4g47pIUptJxy2g1IYAxzoAkdBQEOzrfxZgXC3NvXGXKRIfBc8mdAShCUMBKVHHirtyo+I5+YVmMaZ4vvxVGfemUubNgZTI3JIO45Jxknmnn6KlbCc1XAogRQ9pzi4\/hlq5dg04XVOEzypSQVdxKTt6YHXrzNXYmluKiVdg7ew0ypSdykSMqDe9BUBy5KwHO945FSlnwpkUBrdPM3WPZYTF8eDs9thCZDiTyW4B3j\/TStlgHnSgA6UPSlKAAAcgAPkqtKUApSlAKUpQClKUApSlAKUpQClKUApSlAKUpQClKUApSlAKUpQClKUApSlAKUpQHg9a9DpSlAeT1r0OlKUB5qqqUoD1XlVKUAHQ1QdaUoCp6ivVKUBT+EKoetKUBUdKUpQH\/\/2Q==\" width=\"259px\" alt=\"5 Tax Issues Small Businesses Should Watch\"\/><\/p>\n<p>Small business owners should not treat income taxes as an annual event. Waiting until the <a href=\"https:\/\/www.wave-accounting.net\/5-tax-issues-small-businesses-should-watch\/\">5 Tax Issues Small Businesses Should Watch<\/a> last minute makes tax preparation more complicated and limits your money-saving options.<\/p>\n<h2 id=\"toc-1\">Expect a new tax form related to Venmo, PayPal income<\/h2>\n<p>It describes what to do if you get a tax bill and what to do if you think your bill is wrong. It also covers making installment payments, delaying collection action, and submitting an offer in compromise. If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. We will send <a href=\"https:\/\/www.wave-accounting.net\/\">https:\/\/www.wave-accounting.net\/<\/a> you a letter with either a request for more information or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Please do not hesitate to write to us about anything you do not understand.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"5 Tax Issues Small Businesses Should Watch\"\/><\/p>\n<p>New Hampshire, which taxes individuals on interest and dividends, scores somewhat better because it does not tax capital gains. Washington scores even better on this metric because it taxes certain capital gains income but does not have a corporate income tax, nor does it tax wage and salary income. Nevada\u2019s payroll tax does not apply to capital income, and thus scores perfectly on this measure, along with states that forgo all income taxation. Many states have several narrow tax brackets close together at the low end of the income scale, including a zero bracket created by standard deductions and exemptions. Most taxpayers never notice them, because they pass so quickly through those brackets and pay the top rate on most of their income. On the other hand, some states impose ever-increasing rates throughout the income spectrum, causing individuals and noncorporate businesses to alter their income-earning and tax-planning behavior. Job tax credits typically offer an offset against tax liability if the company creates a specified number of jobs over a specified period of time.<\/p>\n<h2 id=\"toc-2\">Sales Tax Base<\/h2>\n<p>Your property is damaged, destroyed, or stolen, and you receive property or money in payment. You have constructive receipt  of income when an amount is credited to your account or made available to you without restriction. If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. If you qualify for an automatic approval request, a user fee is not required. If you do not qualify for automatic approval, a ruling must be requested.<\/p>\n<ul>\n<li>The total amount of taxable sales or purchases due, after your adjustments.<\/li>\n<li>See Business Expenses in chapter 8.What kinds of expenses are not deductible as business expenses?<\/li>\n<li>However, if the order and payment were made before the sales tax holiday, even if the item is delivered during the sales tax holiday, it would not qualify for the exemption.<\/li>\n<li>This chapter primarily explains business income and how to account for it on your tax return and what items are not considered income, and it gives guidelines for selected occupations.<\/li>\n<li>This guide will go through the process of filing income taxes in America and provide you with checklists to keep you organized and prepared.<\/li>\n<li>You can deduct the costs of dry cleaning and laundry while on your business trip.<\/li>\n<\/ul>\n<p>If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price.<\/p>\n<p>Related persons include members of your immediate family, including brothers and sisters , your spouse, ancestors, and lineal descendants. For a list of the other related persons, see section 267 of the Internal Revenue Code. For more information on retirement plans for small business, see Pub. How to allocate interest between personal and business use. You and the lender have a true debtor-creditor relationship. You have more than one source of income subject to SE tax.<\/p>\n<p>You can learn if you\u2019re eligible and how to calculate and claim your credit. You don\u2019t need to incorporate your business in the same state in which you run your company.<\/p>\n<h2 id=\"toc-4\">COVID19 Economic Relief<\/h2>\n<p>Businesses in all states pay state workers\u2019 compensation insurance and unemployment insurance taxes. If you have your own business, you must pay Social Security and Medicare taxes. Otherwise, you won&#8217;t be covered under the Social Security system. Learn about who must pay self-employment tax and how to pay it.<\/p>\n<p>Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. You would not be allowed any charitable contribution deduction for the contributed property. This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. Credits you allow customers for returned merchandise and any other allowances you make on sales are deductions from gross sales in figuring net sales.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Useful Items Expect a new tax form related to Venmo, PayPal income Sales Tax Base COVID19 Economic Relief Change your country or region. On average, it takes about 83 days for the tax authorities to start the comprehensive audit. Economies in the OECD high-income group and Central Asian economies have the easiest and simplest [&hellip;]...<\/p>\n","protected":false},"author":61,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":0},"categories":[138],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/posts\/87071"}],"collection":[{"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/comments?post=87071"}],"version-history":[{"count":1,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/posts\/87071\/revisions"}],"predecessor-version":[{"id":87072,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/posts\/87071\/revisions\/87072"}],"wp:attachment":[{"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/media?parent=87071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/categories?post=87071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.olevels.com\/index.php\/wp-json\/wp\/v2\/tags?post=87071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}