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.
Tennessee allows a deduction of sales tax to compensate registered vendors and dealers
A summary of Senate Bill 500 by the Tennessee Department of Revenue explains that dealers are allowed a deduction equal to 2 percent of the state sales tax due, not to exceed $25 per return.
Penalties still in effect in Virginia even after the elimination of Accelerated Sales Tax
While the Accelerated Sales Tax was eliminated as of June 30, 2021, by amendments to the 2021 Appropriation Act, the Virginia Department of Taxation advised that “penalties and interest for all prior years’ Accelerated Sales Tax payments remain due and are collectible during a summary issued during a July 2022 Session of the General Assembly.
West Virginia issues new rule addressing vendor absorption of sales tax
Retailers in West Virginia will now be permitted to advertise or claim that sales and use tax can be absorbed by the retailer under specific conditions following a new rule issued by the state’s Tax Department.
Louisiana establishes multi-parish audit program
As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.
Tennessee rules marketplace facilitator fees are not subject to sales tax
The Tennessee Department of Revenue confirmed that marketplace facilitator fees for connecting buyers and sellers and processing payments are nontaxable in a private letter ruling approved in April 2022.
Pennsylvania warns businesses of scam letters impersonating the state’s Department of Revenue
Phishing scams are not limited to email and bad actors are even using snail mail to create fear of sales tax audits in the hope of defrauding businesses, according to a warning issued by the Pennsylvania Department of Revenue on July 14, 2022.
Iowa Updates Sales Tax Base
A new Iowa law modified their sales tax base. In short, the changes include combining sales and use tax returns and their permits into one.
Pennsylvania Provides Notice for All Recent Taxability Changes
Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.
Utah Issues Guidance on Taxing Sales of Tangible Personal Property Attached to Real Property
In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales.
Pennsylvania Online Sales Tax System Changing to myPATH
Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.
Florida Lowers Electronic Sales Tax Filing Threshold
Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes.
Why Having a Trusted Sales Tax Advisor Is Vital to the Success of Modern-Day Business
State and local taxing authorities are aggressively ramping up their audit and enforcement activity seeking to catch businesses who are non-compliant with new and changing tax laws.
Michigan Guidance on Prepared Food
On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.