On November 8, 2016, the San Francisco, Oakland, and Albany jurisdictions in California and the Boulder jurisdiction in Colorado approved “soda taxes” through ballot measure.
North Carolina Enacts Exemption for Certain Products Made of Recycled Materials
Effective October 1, 2016, North Carolina enacted a sales and use tax exemption for sales of products made of more than 75% by weight of recycled materials when the products are sold for use in an accepted wastewater dispersal system.
Out-of-State Company Not Liable for Not Remitting Use Tax on Shipping Charges in Illinois
An Illinois appellate court held that an out-of-state company was not liable for damages and penalties in a qui tam lawsuit brought against the company for alleged failure to pay use tax on shipping charges.
Sales Tax Due on Gross Receipts from Operation of Mobile Point-of-Sale Device in Kansas
Kansas private letter ruling discussed tax treatment of mobile point-of-sale device. More…
Arkansas Issues Guidance on Sales Tax Treatment of Drop Shipments
Arkansas issued guidance on sales tax treatment of drop shipments. More…
Freight and Transportation Charges Paid by Purchaser Not Taxable in Alabama
Alabama held that freight and transportation charges paid by purchaser were not subject to sales tax. More…
Checkout Bags Taxable in Massachusetts
Massachusetts requires charge for checkout bags, which are also subject to state sales tax, effective 03/31/16. More…
Mailing Catalogs From Out-of-State Not Taxable Use in Missouri
A taxpayer was entitled to a Missouri use tax refund on catalogs printed and mailed from out-of-state. More…
Texas Updates Rule on Occasional Sales Exemption
Texas updated its sales tax rule regarding the occasional sales exemption. More…
Georgia Enacts Fireworks Excise Tax
Georgia enacted an excise tax on sales of consumer fireworks, effective 07/01/15. More…
Discount Membership Club Fees Not Taxable in Oklahoma
Oklahoma found that discount membership club fees are not subject to sales tax. More…
Oklahoma Enacts Exemption for Tax-Exempt Organization Fundraising Sales
Oklahoma enacted a sales tax exemption for fundraising sales by tax-exempt organizations, effective 11/01/15. More…
Full Sales Tax Refund Claim Allowed for Defaulted Loans Purchased at Discount in Indiana
A finance company that purchased installment sale contracts at a 30% discount was entitled to the full amounts of its Indiana sales tax refund claims.
California Makes Treatment of Tips and Gratuities Consistent with Records Kept for IRS
Effective January 1, 2015, California has amended a sales and use tax regulation regarding taxable sales of food products.
Service Fees of Website Offering Meals Not Taxable in New York
A taxpayer that operates a website through which restaurants offer meals for sale is not subject to New York sales tax on the service fees it charges to participating restaurants.
Sellers Using “Merchant Model” Must Collect Tax on Full Sales Price in Wyoming Effective January 1, 2015
Effective January 1, 2015, any person or business that books hotel rooms in Wyoming utilizing the \”merchant model\” must be licensed as a vendor with the state.
Illinois Issues Final Rules on Tax Situs
Illinois has issued final sourcing rules submitted to the Secretary of State for publication in the Illinois Register regarding the sourcing of local retailers\’ occupation tax liabilities.
Tax Applies to Transactions Using Virtual Currency in California
The California State Board of Equalization (BOE) has issued a notice that discusses the sales and use tax applicability for transactions in which virtual currencies (e.g. Bitcoin) are accepted as payment for sales of goods and services in the same…
Rhode Island Enacts Exemptions for Art and Alcoholic Beverages
Rhode Island has enacted two new sales and use tax exemptions on art and alcoholic beverages. Effective December 1, 2013, the entire state of Rhode Island will be deemed an art district. As a result, original and creative works by…
San Francisco Ordinance Does Not Impose Tax on Service Fees Charged by Online Travel Companies
Under the plain language of the San Francisco ordinance that imposes a California local transient occupancy tax of 6% of the rent charged by the operator on transients for occupying a hotel, online travel companies (OTCs) had no tax liability.…
Online Travel Companies Liable for Tax on Total Amount Paid by Customers in Wyoming
The Wyoming Supreme Court has affirmed that several online travel companies (OTCs) were vendors and liable for collecting and remitting Wyoming sales and lodging taxes on the total amount paid to them by guests who used their services to book…
Electricity & Natural Gas Sold to Grocery Stores for Bakery Department Equipment Not Exempt in Missouri
The Missouri Supreme Court has held that a utility company was properly denied a refund for Missouri sales tax paid on electricity and natural gas provided to grocery stores for…
Illinois Issues Emergency Rules on Tax Situs
Illinois has issued emergency rules regarding the sourcing of local retailers\’ occupation tax liabilities, effective January 22, 2014, for 150 days.
Tax Situs Regulation Held Invalid in Illinois
The Illinois Supreme Court has affirmed an appellate court’s ruling that a company was not liable for local sales taxes imposed at the location of the company’s home office because it accepted purchase orders at a sales office located in…