Are Separately Stated Delivery Charges Taxable?
Many businesses add delivery, shipping, or freight charges to customer invoices. The question is whether these charges are taxable. States fall into two main groups. Some do not tax separately stated delivery charges. Others tax the charge whenever the underlying item is taxable. Because invoices often itemize delivery charges separately, it is important to kno
Help Your Team Stay Current with the 2026 Virtual Compliance Conference
Change is constant when it comes to compliance. New guidance, evolving exam expectations, and shifting operational risks can force everyone on your team, from frontline personnel to the Board, to be on their toes. This is why preparation matters. A strong compliance program is built through ongoi
Everyday Cleaning Services May Be Taxable. Here’s How States Handle It.
Cleaning and janitorial services feel like routine operating expenses, but in several states, the tax rules tied to this work are more complicated than many businesses expect. Light office cleaning, dusting, window washing, or disinfecting services can trigger sales tax obligations depending on where the service is performed. For multi-location businesses or co
Freebies and Giveaways: How States Tax Promotional Items in 2025
Businesses hand out free items for all kinds of reasons, and summer often brings more opportunities to do so. Company shirts for employees volunteering at a community event. Branded water bottles or tote bags at a local fair, golf outing, parade, or customer appreciation event. Small gifts for employees during summer celebrations. Donations to nonprofits, [&hel
AI, Data & Digital Transformation: Turning Strategy into Measurable Impact
Artificial intelligence, data strategy, and digital transformation remain top priorities for financial institutions. While many organizations have already invested heavily in technology, the conversation is shifting. The focus is no longer on broad transformation efforts, but on how effectively those investments deliver meaningful results. As institutions
Understanding GASB 103: A Conversation with Mindy Piatz on MD&A Changes
Government financial reporting continues to evolve, and GASB Statement No. 103 introduces meaningful changes to how Management’s Discussion and Analysis (MD&A) is prepared. To help break down what this means in practice, we spoke with Mindy Piatz, Principal at Brady Martz, about what governments should expect and how they can prepare. Q: What is GASB
Risk Assessment in Business Transformation: Identifying and Managing Threats
Business transformation is often framed around growth, efficiency, or innovation. Yet behind every transformation initiative sits a less visible factor that can determine success or failure: risk. Whether an organization is implementing new systems, entering new markets, or reshaping its operating model, the ability to identify and manage threats early can prot
Transaction Structuring 101: Why Terms Matter on the Sell Side
When business owners approach a sale, the conversation often starts with valuation. What multiple can I achieve? What is my business worth? While price is important, experienced sellers quickly learn that transaction structure plays an equally significant role in determining how much value they ultimately realize. The terms of a deal influence risk, timing, tax
Working Capital Optimization: The Hidden Key to Business Success
Growth often gets the spotlight in strategic planning, yet many businesses find themselves constrained not by demand, but by cash. Revenue may be increasing, but if working capital is not managed with discipline, that growth can strain operations, limit flexibility, and reduce overall value. Working capital optimization is not simply a finance function. It is [