On May 24, 2023, Minnesota Gov. Tim Walz signed legislation which establishes a retail delivery fee (RDF) for the state of Minnesota.
Colorado Enacts Small Business Exemption for Retail Delivery Fee
On May 4, 2023, Colorado Governor Jared Polis signed legislation that creates an exemption from the state’s 27-cent Retail Delivery Fee (RDF) for businesses with retail sales of $500,000 or less in the prior calendar year.
Michigan Provides Guidance on Taxability of Delivery and Installation Charges
Effective April 26, 2023, delivery and installation charges are excluded from the “sales price” and “purchase price” for purposes of Michigan sales and use tax if conditions are met.
Mississippi Enacts Exemption for Sales of Coins, Currency and Bullion
Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…
D.C. Court Affirms the Denial of Refund Claim for Hospital
The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.
Wisconsin Determines StubHub is Liable for Sales and Use Tax
The Wisconsin Tax Appeals Commission determined online ticket marketplace StubHub is responsible for collecting and remitting sales tax on secondary tickets for events held in the state.
Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations
The Supreme Court of Pennsylvania ruled in favor of the state in a case brought by a customer over a denied refund of overpaid sales tax on orders where coupons were used.
Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
A North Carolina taxpayer who is an affiliate of original equipment manufacturers (OEMs) does not meet the definition of a “marketplace facilitator” per a private letter ruling from the North Carolina Department of Revenue.
Colorado Implements Single Use Bag Fee and Single Use Plastic Bag Ban
The Colorado General Assembly has enacted House Bill 21-1162, which impacts in-state retailers, including retail food establishments, who provide single use bags to customers at the point of sale. This bill is attempting to significantly reduce the use of single use plastics due to the harm they can have on the environment.
Washington Superior Court Dismisses Case Challenging Tax Collection by Grocery Chains
The Washington Superior Court, King County, has dismissed a class action suit brought against multiple grocery chains. The claim alleged that the grocery stores in question improperly collected tax on transactions that should have qualified as exempt sales of food and food ingredients.
CA Appeals Court Sides with CDTFA And Amazon in Sales Tax Issue
The California Court of Appeal, Second Appellate District released a decision on January 9,2023, confirming the CDTFA had the legal discretion to hold third party sellers responsible for the sales tax due on sales made through Amazon.
New Jersey Court: Sales Tax Should Not Be Included in Sentencing
On December 21, 2022, the Superior Court of New Jersey, Appellate Decision determined that Eric Burnham, the defendant in the case New Jersey v. Burnham, was incorrectly charged due to the inclusion of sales tax while determining retail value of the stolen merchandise.
South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable
The Supreme Court of South Carolina upheld a lower court\’s ruling that bookstore membership fees, which grant members a discount on their purchases, are subject to the state\’s sales and use tax.
The Colorado Retail Delivery Fee: An update two months after launch
The Colorado Retail Delivery Fee generated a great deal of confusion, frustration, and irritation for in-state and out-of-state retailers, sales tax professionals, and tax software companies during the race to be ready for the fee which was effective July 1, 2022.
Wisconsin clarifies sales and use tax of antiques, crafts and artwork in July fact sheet
Sellers of antiques, crafts and artwork in Wisconsin will need a seller’s permit, and the items are subject to sales tax unless an exemption applies, according to a fact sheet published by the Wisconsin Department of Revenue in July 2022.…
Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors
Colorado has enacted legislation that provides a temporary deduction from state net taxable sales for qualifying bars, restaurants and mobile food service vendors.
Maryland Creates Exemptions for Diapers and Infant Related Products
Beginning July 1, 2022, Maryland exempts diapers and various other products related to infants and their care.
Colorado Imposes New Retail Delivery Fee
Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.
Florida Offering Over One Billion In Tax Relief
On May 6, 2022 the Governor of Florida, Ron DeSantis signed HB 7071, offering $1.2 billion in tax relief, by means of gas tax and sales tax holidays.
State of Minnesota Determines Credit Card Processing Fees Subject to Sales Tax
On April 25, 2022, the Minnesota Tax Court ruled that a credit card surcharge is subject to sales and use tax.
Marketplace Providers in Wisconsin Must Collect Resort Tax
On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes.
Illinois Makes Cuts to Grocery and Gas Taxes
Illinois’ legislative session is resulting in tax cuts across grocery and fuel taxes.
States Enact Gas Tax Holidays to Provide Taxpayer Relief
In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.
Retailer Exempt from Mail Tax in Michigan
Michigan Court upheld that Bed Bath & Beyond is not responsible for paying use tax on certain marketing materials that were mailed to state residents because the responsibility was given to an out-of-state marketing agency.