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We do not grow old as long as we strive to improve ourselves.

Magazine / Academy

Ch4. Sales and Use Tax — Consumption Tax Structure and Business Obligations

May 5, 2026 · OIYO Editorial

The structure of US sales and use tax, the concepts of nexus and economic nexus, taxable vs. exempt transactions, resale certificates, business collection obligations, and the difference between sales tax and VAT. The fourth lecture in the Tax Law Essentials series.

Magazine / Academy

Ch4. Sales and Use Tax — Tax Structure and Input Credit

May 13, 2026 · OIYO Editorial

The structure of US sales and use tax, taxable vs. exempt vs. zero-rated transactions, the resale certificate mechanism, nexus rules, and filing and remittance obligations. The fourth lecture in the Tax Law Foundations series.

Magazine / Academy

Ch4. Tax Saving Guide — Real Estate Disposition Tax Strategies

May 16, 2026 · OIYO Editorial

A complete guide to legally minimizing taxes when selling real estate. Covers the IRC § 121 primary residence exclusion, long-term capital gains rates, depreciation recapture, like-kind exchanges, and multi-property disposition strategies.