When users purchase an ERP solution, providers will install the software inside the business's computer system or they host the system on their own servers and allow users to access it via the Internet. Called software-as-a-service (SaaS), the latter model has gained in popularity in recent years.

Accounts payable professionals may have to start re-writing their sales and use tax policies as more states begin charging sales tax on online purchases.

Currently, 12 states have passed so-called "Amazon" laws designed to expand the definition of nexus to make more online purchases subject to sales tax. These states are Arizona, California, Colorado, Connecticut, Illinois, New York, North Carolina, Pennsylvania, Rhode Island, South Dakota, Texas and Vermont.

The IRS has released the optional standard mileage rates for 2012, which look very similar to the rates established for the second half of 2011.

Beginning Jan 1, 2012, the standard mileage rates for the business use of a car (including vans, pickups or panel trucks) will be: :

• 55.5 cents per mile for business miles driven;
• 23 cents per mile driven for medical or moving purposes; and
• 14 cents per mile driven in service of charitable organizations.

On Nov. 3, 2011, the DOL’s Occupational Safety and Health Administration (OSHA) published interim final rules on “Procedures for Handling of Retaliation Complaints Under Section 806 of the Sarbanes-Oxley Act of 2002 as Amended.” While the intention is for these rules to be final, the DOL is asking for additional comments until Jan. 3, 2012.

The Information Reporting Program Advisory Committee (IRPAC) hopes to secure a zero hour delay of purchasing card reporting requirements for merchant banks and third party payment networks as well as changes to government contractor withholding.

IRPAC was formed in 1991 in order "to provide a public forum for the IRS and members of the information reporting community in the private sector to discuss relevant information reporting issues," according to the IRS web site.

Repealing soon-to-be-enacted tax legislation seems to have become the modus operandi for lawmakers. A resolution in the U.S. House of Representatives seeks to repeal the upcoming government contractor withholding requirements.

On Oct. 13, 2011, the House Ways and Means Committee passed HR 647. The goal of the resolution is to overturn Section 3402(t), which requires federal and state governments to withhold 3 percent on most contractor payments beginning Jan. 1, 2013.

The Internal Revenue Service has reinstated the high-low substantiation method for per diem reimbursements. If your organization uses the high-low method, then you can continue to do so.

Each year many of us celebrate Mother's Day, Father's Day, National Secretaries Day and National Bosses Day to name just a few celebratory occasions. What do all of these have in common? Well, they were probably all created by greeting card companies to sell cards. But, more importantly, they are all great ways to show appreciation for what each of these individuals has done during the year.

For organizations that misclassify their employees as independent contractors, now may be the best time to come clean. A new IRS program allows violators to reclassify their employees voluntarily without penalties.

With lodging prices still well below the highs seen in 2008, the U.S. General Services Administration has left the standard federal per diem rate for 2012 unchanged from the lower 2011 rates. In addition, the rates for most non-standard areas will also remain consistent with 2011 rates.