A sales tax must be collected on the sale of caramel corn in Texas because the caramel corn is candy. Likewise, a sales tax should be collected on the sale of any portion of food in a heated state. Therefore,…
New York tax due on first installment.
The New York Department of Taxation and Finance has advised that tax due on tangible personal property sold under an installment contract must be collected and remitted at the time a purchaser takes possession of the property. The time or…
South Dakota retail restriction.
Public corporations in South Dakota are barred from purchasing goods or services from any retailer or affiliate of the retailer that does not remit South Dakota sales and use taxes. Specific exceptions may be allowed. (H.B. 1261, Laws 2003, effective…
Kansas retailer’s sales tax rules changed.
Kansas has added more detailed regulations to its retailer’s sales tax rules. These changes mostly deal with registering for certificates and the leasing of tangible personal property. As of August 23, 2002, every person required to collect Kansas sales tax…
Florida department store limited tax liability.
A department store\’s purchases of furniture and fixtures made on a single purchase order were subject to a single $5,000 Florida local discretionary sales surtax limitation.
Texas potato chips individually bagged and medicine individually packaged possibly exempt.
Bags of potato chips with multiple servings are exempt. Generally, single serving bags of potato chips are also exempt. However, single serving bags of potato chips are taxable when sold in a store or gas station if an eating area…
New Jersey direct payment program ends.
Natural Gas customers in New Jersey will no longer be able to participate in the Direct Payment Permit Program, as it expires December 31, 2002. Beginning January 1, 2003, all retail sales of natural gas delivered in New Jersey must…
Indiana art service taxable.
The taxpayer contested that by separately stating their custom framing service from the actual artwork that is produced, the service should be exempt from sales tax.
Massachusetts alternative location sale.
A discount chain was subject to Massachusetts sales and use tax when merchandise was sold in Massachusetts but arranged to be picked up by a customer in New Hampshire, which has no sales tax. The retail appliance and electronics store…