Below is a collection of newsletters written by Patrick Leone, CPA and CEO of STS

• Big Changes Proposed for Asphalt & Paving Contractors
• Certain Canned Software is Now Exempt from California Sales & Use Tax
• Personal Liability of Corporate Officers
• Rentals – Pay Now, Pay Later
• What Every Business Should Know About Sales and Use Tax
• Sales Tax on Event Planners
• SB1100 Loophole for Big Ticket Items
• Aircraft Exempt from Sales & Use Tax
• Retroactive Printer Refunds & Caveats For Future Reporting
• Ad Agency Update
• Manufacturers Exemption v. Manufacturers Investment Credit
• Heather Preston v. SBE
• Printer & Graphic Artists Update
• Overlooked Business Exemptions & Deductions
• Code Section 6378 – Motion Picture Industry
• Body Shop Owner – Tax Trap
• Printers – High Audit Candidates
• Great News for Graphic Artists
• Corporate Officer Liability
• Pitfalls of Mark-Up Audits
• SBOE – Gifting & Use Tax
• Unregistered Companies – 22.5% Finders Fee Penalty
• Sales Tax Ramifications When Selling a Business
• Buyers Beware
• Appealing CA Sales Use Tax Determinations
• Historic Annotation Project
• Revenue & Taxation Code 6596
• Exemptions For Out Of State Sales
• Out Of State Retailer v. State Board of Equalization
• Taxpayer Wins – Sale of Aircraft
• Ever Paid Tax On Purchases Resold?
• Transfer of Computer Programs & Misc. Computer Services
• Research & Development Tax Changes
• Collection Other States’ Sales And/Or Use Tax
• Assets Transferred to a Commencing Corp. Constitute Taxable Sales
• Watercraft Exemption From Sales & Use Tax
• Statistical Sampling – How Reliable Is It?
• Supporting Documents Crucial For Audit Proofing Exempt Sales
• Tangible Assets Subject To Sales Tax
• Construction Contractors & Sales Tax Refund
• Various Penalties For Violations Of The Sales & Use Tax Law
• Leases of Tangible Personal Property Considered Continuing Sales
• Non-Profit Organizations & The Revision of Regulation 1597
• Special Tax Breaks For Movie & Sound Recording Industry
• How Sales Tax Applies to Non-Profit Organizations
• Sales To Out Of State Wholesalers – Beware!
• Sales Tax Audits – Guilty Until Proven Innocent
• Sales Tax Audits
• Gross Receipts