P-Card Regulatory Requirements

P-Card Regulatory Resources

FEATURED RESOURCE: Sales and Use Tax

This report serves as a guide to help organizations understand the issues surrounding sales and use tax compliance and provide guidance in selecting a compliance strategy. Several alternative methods and approaches to tax compliance will be discussed. This report focuses on:

  • Requirements
  • Collections
  • Exemptions
  • Documentation
  • Compliance Models and Selection
  • Internal Policies and Procedures
  • Educating Suppliers
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Institute of Commercial Payments Resources

Items that are accessible to both members and subscribers are denoted with a diamond (♦)

♦ Commercial Card and 1099 Reporting
♦ Credit Card Competition Act of 2022
Surcharging
Interchange Regulation
 


Miscellaneous Regulatory Topics

IRS PublicationDe Minimis Fringe Benefits (May 2019)
IRS Publication 15-B (2019), Employer's Tax Guide to Fringe Benefits
Regulations Specific to Healthcare
♦ Government Charge Card Abuse Prevention Act of 2012, Public Law 112-194
♦ IRS Issues Guidance on Tax Treatment of Cell Phones
California Consumer Privacy Act (CCPA) by Ibrahim Hasan, Lawyer/Director, ActNow Training
Final Proposed CCPA Regulations (2020)
Final Statement of CCPA Reasons (2020)


Sales and Use Tax

The Basics of Use
Institute of Commercial Payments
Use Tax Exemptions
Institute of Commercial Payments
Use Tax Compliance
Institute of Commercial Payments
Sales and Use Taxes—An Introduction to the Basics for Card Program Administrators
Visa Inc.
Sales and Use Tax Questions and Answers (Q&A)
Institute of Commercial Payments
Closing the Loophole—Sales and Use Tax
Michael Geldert, CHS Inc.
One Card Programs and Sales Tax Management
Greg Anderson, Application Design Resource (ADR) LLP
Revenue Share and Tax Reporting
Institute of Commercial Payments

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