Tennessee Offers Tax Relief for December 2023 Storm Victims

The Tennessee Department of Revenue (DOR) is offering tax relief to residents affected by the severe weather in Tennessee on December 9, 2023.

South Dakota Requires Use Tax from Infrastructure Management Company

In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.

Nebraska Expands Sales Tax Exemptions: Supporting Non-Profits, Agriculture, and Construction

Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.

Indiana Clarifies Pass-Through Exemptions for Government Construction Contractors

In their response to a request for guidance, Indiana has issued a ruling discussing the eligibility for construction contractors to use the tax-exempt status of their customers when renting or purchasing equipment.

Best Practices for Construction Contract Planning

Construction projects can be massive and overwhelming endeavors for property owners. The projects entail a slew of decisions and require clear and frequent communication with the project contractor.

Federal Contractor Required to Pay Washington Use Tax on Design and Engineering Costs Associated with Government Contract

The Court of Appeals of Washington determined that Alstom Power Inc. was required to pay Washington use tax for a turbine rehabilitation project.

Grass Seed and Erosion Control Blankets Exempt as Construction and Building Materials in Colorado

The Colorado Department of Revenue (DOR) issued a private letter ruling discussing the taxability of sales of grass seed, erosion control blankets and fertilizer to a construction contractor.

Arkansas Denies Refund Claim for Reimbursement of Material Cost to Construction Contractor

The Arkansas Department of Finance and Administration denied a refund claim filed by a taxpayer who had accrued consumer\’s use tax on payments to their construction contractors to reimburse them for materials.

Landscaping Services Provided by Construction Company Subject to Tax in Arkansas

In a request for revision, the Arkansas commissioner of revenue affirmed an administrative law judge’s determination that a construction company was required to collect and remit sales tax on landscaping work that it performed.

Idaho Issues New Exemption Certificate for Real Property Contractors

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

New York Appeals Court ruling on sales tax refund for concrete offers reminder of the critical role invoicing plays in sales tax

A July 2022 slip opinion ruling by New York Appellate Division’s Third Department against a company claiming eligibility for sales tax refunds on several purchases of concrete is a reminder that companies can save vendors money simply by the way they package goods for sale.

Colorado Use Tax Exemption for Construction Materials Used for Public Schools

Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.

Utah Creates Sales Tax Exemption for Electrical Facilities

Utah created a sales and use tax exemption for charges related to the construction, operation, maintenance, repair, or replacement of “distribution electrical cooperative or a wholesale electrical cooperative” facilities.

Michigan Simplifies Taxation of Heavy Equipment Rentals

Michigan simplified their taxation of heavy equipment rentals by exempting these rentals from personal property tax and imposing a 2 percent excise tax on rental transactions of heavy equipment.

Missouri Provides Guidance on Taxability of Plumbing and HVAC Services

The Missouri Department of Revenue issued a letter ruling regarding the tax requirements for an HVAC and plumbing company located in Arkansas.

Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption

Louisiana has provided guidance on requesting and receiving the sales and use tax exemption for materials used in the construction of animal shelters.

Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities

On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.

Oklahoma Enacts Exemption for Non-Profit Organizations Constructing Affordable Housing for Low Income Residents

Oklahoma has enacted an exemption for non-profit 501(c)(3) organizations on the construction of affordable housing for low income residents.

Tennessee Issues Ruling on Tax Treatment of Household Appliances

The Tennessee DOR has issued a ruling discussing the application of sales and use tax to the installation of household appliances.

California Disallows Resale Exemption for Contractor Who Used Purchased Materials

A construction contractor was subject to California use tax on materials that it purchased with resale certificates since the contractor failed to establish that it was engaged in the business of selling materials.

Safety Manager Services on Construction Sites Taxable in New York

Providing site safety managers, fire safety managers, and emergency action watchmen for work on construction sites is subject to New York sales and use tax.

Nebraska Supreme Court Holds that Sales Tax is Due on Telecommunications Construction Company’s Purchase of Materials and Furnishing of Services That Used Those Same Materials

The Nebraska Supreme Court held that a telecom construction company was liable for sales taxes on both its purchases of construction materials and for its subsequent sales of services installing and constructing the same telecommunications property.

Concrete Mixing Services Exempt in South Carolina

Fees charged to a road construction contractor for mixing concrete for use in road construction were exempt in South Carolina.

Certain wall partitions qualify for capital improvements exemption from New York sales tax

A taxpayer’s installation of different types of wall partitions qualified as capital improvements exempt from New York sales tax.