Sharp Tax & Accounting Blog

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Voluntary Disclosure Agreements: A Smart, Cost‑Saving Strategy for Resolving Hidden State Tax Liabilities
State Tax Richard Sharp State Tax Richard Sharp

Voluntary Disclosure Agreements: A Smart, Cost‑Saving Strategy for Resolving Hidden State Tax Liabilities

Voluntary Disclosure Agreements help businesses resolve past state tax liabilities on far more favorable terms. By limiting the lookback period, waiving penalties, and preventing open‑ended audits, a VDA gives taxpayers a clean slate and protects them from years of hidden exposure that could otherwise lead to costly assessments.

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Illinois Issues New Guidance on Marketplace Facilitators: What SaaS and Auction Platforms Need to Know
Illinois Richard Sharp Illinois Richard Sharp

Illinois Issues New Guidance on Marketplace Facilitators: What SaaS and Auction Platforms Need to Know

Illinois’ GIL ST 25‑0060‑GIL clarifies how Marketplace Facilitator rules apply to SaaS platforms, auction technology providers, and multi‑seller environments. The state takes a broad view of “facilitates” and “indirect payment processing,” meaning even optional payment links or listing tools may trigger facilitator obligations.

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