A Florida lessor failed to charge, collect, and remit sales tax to the state on payments made in addition to rent from a lessee. The lessor was audited, and the state assessed sales tax on the additional payments.
The Colorado Department of Revenue indicated that vehicle and hotel occupancy rentals are similar in nature and therefore, several occupancy provisions seem appropriate to apply to the taxability of advance payments on vehicle rentals.
Customer facility charges that are separately stated, imposed on and charged to customers, and remitted to airports by a car rental company should not be included in gross receipts for sales tax purposes.
Oklahoma tax law allows a contractor who has a construction contract with a church to make purchases of tangible personal property or services necessary to perform the contract, exempt from sales and use tax.
A company was required to collect Indiana sales tax on the leasing of an aircraft it acquired in an exchange based on the total consideration the company provided with a deduction for the value of a like-kind exchange.
Leases of equipment by a taxpayer were subject to Arkansas sales tax and short-term rental tax since tangible personal property was transferred to customers at delivery sites and services rendered were incidental.
In February 2013, Louisiana issued Revenue Ruling No. 13-003 regarding the taxability of repair parts for rental equipment. The ruling stated that the Louisiana sales tax exclusion for items of tangible personal property that are sold for the purpose of…