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Hawaii Rental Receipts Not Taxable for Agent (4/16/10) Truck Rental Business’ Payments to Dealers Not Subject to Florida Tax (4/9/10) Minnesota Revenue Notice Modified to Consider One-Time Rental of Laundered Items as Linen Supply Service (4/1/10) Online Travel Companies Not Liable for New Mexico Local Occupancy Tax on Mark-Up (4/1/10) Wisconsin Taxability of Equipment Provided with Operator Changed (1/1/10) New York Assess Tax on Lease Payments Due But Not Paid (9/30/09) New York Discusses the Taxability of Food Container Rentals and Related Charges (9/28/09) Florida Determines Amount of Exemption On Multiple Use Property (9/2/09) Washington Includes Property Tax Charged in Selling Price (6/29/09) Fixed Price Contracts Not Exempt From California 1% State Rate Increase (4/23/09) Rental of Storage Units Not Taxable in South Dakota (4/3/09) Alabama Taxes Lease-Purchase Agreements (4/3/09) Virginia Exempt Sales Tax on Personal Property Taxes on Leases if Separately-Stated (2/16/09) Crane Leased for Use in Manufacturing Exempt in Missouri (2/16/09) Only Expenses That Comprised Rent Were Taxable in Florida (10/9/08) End of Lease Options Material in Determining Transactions Privilege Tax Classification (9/5/08) Illinois Certain Vehicles Used for Renting Purposes No Longer Exempt (8/8/08) Cranes With Operators Constitute an Exempt Service in Florida (3/31/08) Tennessee Leases & Rental Change Discussed (3/30/08) Missouri Exempts Dealership on Loaner Vehicles (3/29/08) Louisiana Leases or Rentals of Pallets Exempt (3/28/08) Texas Proposed Lease of Aircraft Subject to Tax (1/4/08) Mississippi Defines the Term “Hotel” for Sales Tax Purposes (1/4/08) Arkansas Governor Repeals Motor Vehicle Lease Provision (6/6/07) Taxability of Complimentary and Discounted Rooms in Massachusetts (2/14/07) Florida’s Floating Docks are Taxable (2/13/07) New Jersey Notice on Taxability of Storage Space Updated (2/13/07) Utah Leasing and Rental Rules Amended (2/13/07) Massachusetts Addresses Changes in Room Rental Taxation (2/13/07) Expanded California Artwork Exemption Takes Effect (2/8/07) Kansas Clarifies Leases and Rental Rules for Sourcing, Bundling (12/20/06) Golf Simulators Not Eligible For Rental Exemption In Indiana (11/14/06) Texas Issues Lease Assignment Ruling (11/14/06) New York Clarifies Taxability of Motor Vehicle Leases (11/14/06) Aircraft Use Agreement Not Considered A Lease In Missouri (11/14/06) Reinstatement Fees Taxable In Michigan (10/18/06) Texas Declares Short-Term Rental Equipment Is Taxable (4/5/06) Louisiana Department of Revenue Amends Definitions Related to Sales Tax Exemption. (12/6/05) Alabama Rules Video Games Were Subject to Lease Tax. (12/6/05) Indiana: Delivery Charges on Rented Property Taxable. (12/6/05) Connecticut Enacts Lessor Relief. (11/21/05) Florida Determines the Taxable Portion of Multiple-Use Lease. (9/14/05) Virginia Rules That Lease Was Object of Transaction. (9/7/05) Florida treats a leaseback transaction as a financing arrangement rather than a lease. (1/21/05) Zero-Emission Motor Vehicle leases exempt from New Jersey sales and use tax. (10/22/04) Minnesota court rules equipment transfer was taxable lease, not occasional sale. (10/22/04) Ongoing equipment leasing not allowed occasional sale exemption in Kentucky. (9/3/04) Mortgage and ad valorem tax payments on real property made by a related party subject to Florida sales tax. (9/3/04) North Carolina ruled that an office equipment supplier did not owe tax on the cost of materials used in fulfilling maintenance agreements. (8/5/04) Florida determined that an LLC subsidiary can pass on profits to its LLC parent without any portion being subject to sales tax as a payment for rent. (8/5/04) In North Carolina failure to collect tax is no excuse. (7/28/04) South Carolina has released information on renting rooms. (7/28/04) Massachusetts issues clarification on taxation of motor vehicle leases. (6/15/04) An advisory opinion has been released by New York in regards to the purchase and leasing of an aircraft under certain circumstances. (6/15/04) Wyoming has passed a law that allows for an exemption on the sale or lease of qualifying manufacturing machinery and equipment. (5/15/04) Utah has created an exemption on sales, leases, or rentals of machinery and equipment primarily used in the production and postproduction of certain media for commercial distribution. (5/15/04) In Virginia a lessor must collect and remit sales and use tax. (4/15/04) Maryland Tax Court has ruled that payments made to terminate a lease are not subject to Maryland sales and use tax under certain conditions. (4/15/04) The State of Nevada, its unincorporated agencies, and instrumentalities are exempt from use tax on leased vehicles. (3/15/04) Arizona exempts lessors of motor vehicles from the transaction privilege tax on their income if they are subject to the motor carrier fee. (2/15/04) If a lease in Massachusetts is contractually changed midstream through an original contract, sales tax payments can be appropriately adjusted. (12/15/03) New York does not consider furnished leased apartments to be hotels, therefore the leases for these apartments are not subject to sales tax. (12/15/03) The Florida Court of Appeals has affirmed that prorated tax can be imposed on leases of gaming equipment and on concession sales made on certain cruise ships. (12/15/03) New York leasing of taxis to drivers taxable. (6/15/03) Ohio computer lease exemption. (6/15/03) New York early termination of lease. (6/15/03) Florida taxability of leased vehicles. (6/15/03) Louisiana revenue sharing agreements not taxable for leased property. (4/15/03) An Illinois corporation which leased computers was not granted use tax credit. (3/15/03) Florida finance agreement not taxable. (3/15/03) North Carolina shareholders were "engaged in business" with lease. (3/15/03) Previously leased vehicles in Massachusetts explained. (3/15/03) Massachusetts has outlined the taxability treatment for final lease adjustments related to "TRAC Leases." (10/15/02) Tennessee has stated that leases are subject to the sales and use tax 1% rate increase from CH. 856 (S.B. 3110), Laws 2002. (10/15/02) A petitioner was not entitled to a refund of a portion of New York sales tax prepaid at the inception of a vehicle lease. (4/15/00) |
