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Welcome and thank you for visiting the website of James C. Buseth, P.A. In addition to providing you with a profile of our firm and the services we provide, this website has been designed to become a helpful resource tool to you, our valued clients and visitors.

As you browse through our website, you will see that we have highlighted background information on our firm and the services we provide. We have also included useful resources such as informative articles (in our Newsletters section) and interactive financial calculators (in our Financial Tools section). In addition, we have taken the time to gather many links to external websites that we think would be of interest to our clients and visitors (in our Links section).

Please feel free to contact us with any questions or comments you may have - we would love to hear from you.

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Monday - Thursday: 8:00 AM - 5:00 PM

Friday: 8:00 AM - noon

Tax Alerts

Tax Briefing(s)

One Big Beautiful Bill Act (Signed Into Law July 4, 2025)2025 Post-Filing Season Update 2024 Post-Election Tax Policy Update

IRS Promises to Propose Regulations on Transfers of U.S. Real Property Interests (Notice 2025-45)
Treasury and the IRS intend to issue proposed regulations under sections 897(d) and (e) to modify the rules under §§1.897-5T and 1.897-6T, Notice 89-85, 1989-31 I.R.B. 9, and Notice 2006-46, 2...

IRS Reminds Employers Student Loan Repayments Are Excludable Through 2025 (IR-2025-81)
The IRS has reminded employers that they may continue to offer student loan repayment assistance through educational assistance programs until the end of the tax year at issue, December 31, 2025. Unde...

IRS Whistleblower Office Celebrates National Whistleblower Day (IR-2025-78)
The IRS Whistleblower Office emphasized the role whistleblowers continue to play in supporting the nation’s tax administration ahead of National Whistleblower Appreciation Day on July 30. The IRS ha...

Rates Used in Computing Special Use Value Issued, Rev. Rul. 2025-16
The 2025 interest rates to be used in computing the special use value of farm real property for which an election is made under Code Sec. 2032A were issued by the IRS.In the ruling, the IRS lists th...

IA - Hood cleaning service determined not taxable
Iowa ruled that a petitioner’s hood cleaning service for fire prevention purposes is not subject to sales and use tax. The ruling determined that the service does not fit within taxable categories s...

MN - Motor vehicle lease guidance updated
Minnesota updated its guidance on sales and use taxes for short-term motor vehicle leases and rentals. The ruling outlines the applicable rates, including state and local sales taxes, a 9.2% motor veh...

SD - Tax license requirements for contractor's excise tax updated
South Dakota updated its guidance on sales, use, and contractor’s excise taxes. Businesses are required to hold a sales tax license if they have a physical presence in South Dakota or exceed $100,00...

WI - Failure to timely file petition
A Notice of Action by the Wisconsin Department of Revenue was sent by USPS Certified Mail to the taxpayers. The Department asserts the mail was received by the taxpayers on March 27, 2025. The taxpaye...

IRS Promises to Propose Regulations on Transfers of U.S. Real Property Interests (Notice 2025-45)
Treasury and the IRS intend to issue proposed regulations under sections 897(d) and (e) to modify the rules under §§1.897-5T and 1.897-6T, Notice 89-85, 1989-31 I.R.B. 9, and Notice 2006-46, 2...

IRS Reminds Employers Student Loan Repayments Are Excludable Through 2025 (IR-2025-81)
The IRS has reminded employers that they may continue to offer student loan repayment assistance through educational assistance programs until the end of the tax year at issue, December 31, 2025. Unde...

IRS Whistleblower Office Celebrates National Whistleblower Day (IR-2025-78)
The IRS Whistleblower Office emphasized the role whistleblowers continue to play in supporting the nation’s tax administration ahead of National Whistleblower Appreciation Day on July 30. The IRS ha...

Rates Used in Computing Special Use Value Issued, Rev. Rul. 2025-16
The 2025 interest rates to be used in computing the special use value of farm real property for which an election is made under Code Sec. 2032A were issued by the IRS.In the ruling, the IRS lists th...

IA - Hood cleaning service determined not taxable
Iowa ruled that a petitioner’s hood cleaning service for fire prevention purposes is not subject to sales and use tax. The ruling determined that the service does not fit within taxable categories s...

MN - Motor vehicle lease guidance updated
Minnesota updated its guidance on sales and use taxes for short-term motor vehicle leases and rentals. The ruling outlines the applicable rates, including state and local sales taxes, a 9.2% motor veh...

SD - Tax license requirements for contractor's excise tax updated
South Dakota updated its guidance on sales, use, and contractor’s excise taxes. Businesses are required to hold a sales tax license if they have a physical presence in South Dakota or exceed $100,00...

WI - Failure to timely file petition
A Notice of Action by the Wisconsin Department of Revenue was sent by USPS Certified Mail to the taxpayers. The Department asserts the mail was received by the taxpayers on March 27, 2025. The taxpaye...