| Wake Up and Make the Auditor Some Coffee | 3 |
| Why is NOW the Perfect Time for Accountants to Revisit Sales Tax? | 3 |
| CPA Survey Results | 4 |
| Why Sales Tax Should be on Your Radar | 5 |
| Sales Tax Radar #1: Existing Rules (In a Changing Enviroment) | 6 |
| 1. Stealth Bombs of Sales Tax | 6 |
| 2. Businesses Are Changing How They Sell and Buy | 7 |
| 3. Sales Tax Rates Change Constantly | 8 |
| 4. Transactions Are Crossing Jurisdictions at an Increasing Rate | 8 |
| 5. Jurisdictional Boundaries Are Harder to Determine | 8 |
| 6. States Need Revenue | 9 |
| Figure 1: The Expanding Reach of an Audit | 9 |
| Dependency on Sales Tax for State Revenue | 10 |
| 7. Expanding List of Items Subject to Sales Tax | 11 |
| 8. The High Cost of a Sales Tax Audit | 11 |
| Sales Tax Radar #2: New Rules (and Opportunities) | 12 |
| Understand the “Streamlined” Effect | 12 |
| Summary of Key Provisions of the Streamlined Sales and Use Tax Agreement | 13 |
| Your Clients Will Need Help in Evaluating Their Options | 14 |
| Which State Gets Paid? | 14 |
| Origin versus Destination States | 15 |
| Special Provisions May Benefi t Your Clients | 16 |
| Administration across Multiple States is Simplified | 16 |
| Figure 2: Streamlined State Status 7.01.08 | 16 |
| Considerations for Voluntarily Complying With SST | 17 |
| Put Sales Tax Out of Your Mind | 17 |
| The Options | 17 |
| The Best Solution | 18 |
| Software as a Service | 19 |
| What to Look For in a SaaS Sales Tax Solution | 20 |
| Figure 3: Sales Tax Decisions That Can Be Automated | 21 |
| On the Radar, But Off of Your Mind | 21 |