Administration of Sales & Use Tax

California Tax Relief for Taxpayers in Humboldt County Directly Affected Earthquake

In response to a magnitude 6.4 earthquake that struck Northern California on Dec 20,2022, the California Department of Tax and Fee Administration (CDTFA) has announced relief measures for taxpayers who were affected.

North Carolina Issues Guidance on Dry-Cleaning Solvent Tax

North Carolina imposes a privilege tax on dry-cleaning solvent retailers at a flat rate for each gallon of dry-cleaning solvent sold to a dry-cleaning facility. An excise tax is imposed on dry-cleaning solvent purchased for storage, use, or consumption by a dry-cleaning facility in North Carolina.

Pennsylvania Retirement of e-TIDES February 24,2023

e-TIDES, the online filing system for Pennsylvania taxpayers, will be officially retired as of February 24,2023.

Tax Deadlines Extended by IRS for California Storm Victims

The IRS announced households and businesses are eligible for extended deadlines in 20 California counties where a federal emergency has been declared.

Hardware Company Sales Not Wholesale, Mississippi Justices Told

After receiving an unfavorable lower court ruling, attorneys for Toolpushers Supply Company filed a brief claiming certain transactions should be exempted from tax and argued the purchasers had presented sales tax permits allowing for purchases without sales tax.

Alaska Announces Voluntary Disclosure Program

As of January 1, 2023, the ARSSTC will require remote sellers who reach the limit of $100,000 gross sales or 200 transactions statewide in Alaska to register to collect and remit sales tax in municipalities that are members of the ARSSTC.

California OTA Finds CEO Personally Liable for Sales Tax in Company’s Fraudulent Reporting

The California Office of Tax Appeals (OTA) released an opinion in Matter of Goldstein finding that J. Goldstein, CEO of National Imaging Company dba Reseda Mobil (NIC), was personally liable for the tax and penalties related to an audit.

Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards

In line with current recommendations from the Counsel on State Taxation, the state of Ohio has updated its laws regarding bad debt deductions on sales tax returns to allow states to take a credit for tax remitted for a transaction made with a private label credit card that is in default.

Iowa Clarifies the Definition for Sales Tax Enforcement on Recreational Activities

Iowa has issued a sales tax change to their guidance for sellers of recreational activities that will take effect January 4, 2023.

Ohio Clarifies the Definition of Magazines Exempt from Sales Tax

Ohio has updated their rules to clarify the definition of \”Magazines distributed as controlled circulation publications\”, which are not subject to sales tax in the same manner as newspapers and community newspapers.

Ohio Supreme Court Rules NASCAR Licensing Fees Cannot Be Taxed Under State Commercial Activity Tax

The Ohio Supreme Court filed in favor of NASCAR\’s holding company in a dispute with the state tax commissioner over an audit assessment that determined that the licensing, broadcast, media, and sponsorship income was subject to the Commercial Activity (CAT) tax.

Georgia Tax Tribunal Orders Uber To Charge Tax On Safe Rider Fee, Pay Uncollected Taxes

The Georgia Tax Tribunal issued a pair of orders in the case of Uber Technologies Inc. v. Crittenden, determining that Uber underpaid its sales tax liability by several million dollars by not including its Safe Rider Fee in its taxable basis.

Kansas Retiring ST-16 Retailers’ Sales Tax Return

Effective January 1, 2023, The Kansas Department of Revenue will no longer use the ST-16 Retailers’ Sales Tax Return.

Business License Compliance: The Oft-Forgotten Registration

There are 55 states and territories, 3,000 counties and parishes, approximately 35,000 local municipalities, and special purpose districts that all have their own rules regarding business licenses, permits, and registrations. Here\’s how to handle it…

Illinois Releases Answers to 2022 Sales and Use Tax Issues Survey

In response to a request from a state tax reference book, Illinois has published a General Information Letter addressing issues surrounding the state\’s nexus standards and other laws and procedures.

Vermont Updates Cheat Sheet for Taxable and Exempt Items

Vermont has updated a set of guidelines detailing which items of tangible personal property are taxable or exempt in under their current laws for quick reference.

Missouri Supreme Court Rules Club Fees Taxable Charges for Recreation, Addresses Use of Letter Rulings

The Missouri Supreme Court ruled unanimously against a horse-riding club in Kansas City, Missouri in its petition for review of a prior ruling on a refund of sales tax remitted on membership fees.

Retailers’ Fees are Subject to Tax in South Carolina

The South Carolina Department of Revenue (DOR) has issued a revenue ruling regarding the taxability of various retailers’ fees.

Rhode Island Implementing Changes to Sales and Use Tax Return Beginning January 2023

The Rhode Island Department of Revenue (DOR) has issued an advisory regarding changes to the state’s sales and use tax return for monthly and quarterly periods starting January 2023.

Sales Tax 101: Determining When Sales Tax Applies

This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.

Out-of-State Car-Sharing Platform Not Responsible for Collecting Tax in Texas

Texas issued a private letter ruling stating that an out-of-state peer-to-peer car sharing platform (taxpayer) is not responsible for collecting and remitting Texas motor vehicle gross rental receipts tax since it is not the owner of the vehicles on the platform.

Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosures

The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers.

Idaho Issues New Exemption Certificate for Real Property Contractors

Idaho has issued a new sales tax exemption certificate for real property contractors.

Florida Accepting Electronic Digital Signatures on Tax Forms

The Florida Department of Revenue (DOR) has issued a Tax Information Publication stating that the DOR will accept electronic digital signatures on tax forms, such as power of attorney forms and other documents that must be signed.