A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.
Personalized Astrological Birth Chart Services Are Not Subject to New York State Sales Tax
The New York Department of Taxation and Finance (NYDTF) recently released an advisory option related to the taxability which concluded that the sales of personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes.
Florida Provides Guidance on the Taxability of Holiday Decorations
The Florida Department of Revenue recently released TIP No. 24A01-14 which provides guidance on the taxability of interior and exterior holiday decorations.
Ohio Rules True Object is Key in Determining Taxability of Services
CheckFree, which offers a variety of financial services in the state of Ohio, brought a refund case before the Board of Tax Appeals regarding services offered by CheckFree, primarily debit authorization.
Charging a Zero Emission Vehicle is Considered Taxable Maintenance or Service in New Jersey
The New Jersey Division of Taxation has stated on its website that the charging of a Zero Emission Vehicle (ZEV) is considered a taxable maintenance or service to tangible personal property.
Texas Issues Guidance on Taxability of Certification Services and Registration Fees Provided to Learning Centers
Texas has issued a private letter ruling regarding the taxability of certification services and registration fees provided to third party learning centers.
Iowa Rules Genetic Testing Services Not Subject to Sales Tax
In a recent ruling, the Iowa Department of Revenue (DOR) addressed the taxability of genetic testing services provided by CRI Genetics, LLC.
Tennessee Issues Letter Ruling on Repair Services for Traffic Management Equipment
The Tennessee Department of Revenue (DOR) has issued a letter ruling to a company regarding the taxability of repair services performed in Tennessee on traffic management equipment which is shipped to out-of-state customers.
Colorado Rules That DNA Testing with Tangible Personal Property is Nontaxable Service
The Colorado Department of Revenue (DOR) issued a private letter ruling regarding a company’s sales of ancestral and health reports and the saliva kits used to collect customers’ DNA for generating the reports.
Kentucky Changes Filing Thresholds and Adds Exemptions
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
New York Rules SaaS Vendor Management System Fees as Taxable Software Licensing
The New York Tax Appeals Tribunal has upheld an earlier ruling by an administrative law judge (ALJ) that fees charged by a taxpayer for their vendor management system (VMS), provided through a software-as-a-service (SaaS) model, are subject to taxation as software licensing.
Texas Issues Letter Ruling Providing Guidance on Various Website-Related Services
The Texas Comptroller has issued a private letter ruling in response to a taxpayer’s request regarding the taxability of website design, development, marketing, and advertising services.
New York Upholds Advertising Analysis Service as Taxable Information Service
The Appellate Division, Third Department, of the state of New York has upheld a Tax Appeals Tribunal Ruling that a business that creates and provides recommendations based on data from advertising campaigns is providing taxable information services.
Arkansas Rules Artificial Turf Installation to Not Be Taxable Landscaping
Arkansas Tax Appeals Commission determined that a company\’s installation and repair of artificial turf for athletic fields did not qualify as a taxable landscaping service.
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.
Iowa Sales and Use Tax Exemption for Certain Purchases of Computers Ending in 2024
Starting January 1, 2024, there will be changes to Iowa\’s sales tax exemptions for certain businesses buying computers and computer peripherals.
How To: Determine Sales Tax Sourcing for Services
It’s daunting to figure out where you have sales tax obligations. And when you are a service provider, the responsibility grows even more complicated! If you have physical or economic nexus in the states that tax services across the country,…
Staffing and Payment Processing Services Provided Through Digital Platform are Not Taxable in Tennessee
Staffing augmentation and payment processing services provided by an out-of-state technology company are not subject to sales and use tax in Tennessee.
Texas Clarifies Sales Tax Obligations of Employee Benefit Plan Administrators
In a recent letter ruling, Texas outlined which parts of the services offered by a company that designs and administers employee healthcare and retirement plans for employers are subject to sales tax.
South Dakota Department of Revenue Updates Sales Tax Guidelines for Attorney Services
In July 2023, the South Dakota Department of Revenue initially published a Tax Fact bulletin specific to attorney services and the applicability of sales and use tax.
Virginia Enacts New Sales Tax Exemption for Auto Repair Diagnostic Work and Emergency Roadside Service
Effective July 1, 2023, Virginia has enacted legislation that creates a sales and use tax exemption for amounts separately charged for labor rendered in connection with diagnostic work for automotive repair and emergency roadside service for motor vehicles, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.
Tennessee Rules Membership Fees from Online Exercise Classes Are Taxable
The Tennessee Department of Revenue ruled that membership fees charged from a home exercise equipment company are subject to the state’s sales and use tax.
Texas Excludes Furnishing of Academic Transcript from Definition of Information Services
Effective October 1, 2023, Texas has amended the definition of “Information service” for purposes of sales and use tax to exclude the furnishing of an academic transcript.
Key Sales Tax Updates Affecting the Mid-Atlantic
To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.