Tennessee has enacted a sales and use tax exemption for qualified film or television production costs provided the Commissioners of Revenue and Economic and Community Development determine that the exemption is in the best interests of the state (such as jobs created or community impact).
How States Will Use Sales Tax to Recover Lost Revenue from the Pandemic
Learn three sales tax trends states are turning to to expand their tax bases, bring in new taxpayers, and generate more revenue.
Elective Ultrasound Service Found Taxable in California
California determined that the true object of a taxpayer’s prenatal imaging business was the images captured, not the ultrasound service.
Maryland Enacts New Tax on Digital Advertising
The Maryland legislature overrode Governor Larry Hogan’s veto of a new tax on digital advertising (H.B. 732) on February 12, 2021, making Maryland the first state in the country to adopt a tax on digital advertising.
Portable Toilet Rentals Subject to Tax, Not Exempt as a Service in Missouri
Missouri held that the provision of portable toilets and related services were taxable as the rental of tangible personal property, not exempt as waste removal services.
IT Service Agreement Taxable as Service Contract in North Carolina
An IT provider’s service agreements were subject to North Carolina sales and use tax since the agreements met the definition of a taxable service contract.
Order Management Services Taxable as Data Processing in Texas
A taxpayer’s provision of order management services was properly subject to Texas sales and use tax since the services qualified as taxable data processing services
Food Delivery Services Exempt in Mississippi
Mississippi sales tax no longer applies to sales of food through third-party delivery services that allow customers to order food through the delivery service’s app or website.
Retailer’s Sale and Installation of Appliances Not Exempt in Illinois
The Appellate Court of Illinois affirmed a lower court’s finding that a retailer’s sales of appliances were not exempt as installations into real property from ROT despite the retailer’s installation of the appliances.
Safety Manager Services on Construction Sites Taxable in New York
Providing site safety managers, fire safety managers, and emergency action watchmen for work on construction sites is subject to New York sales and use tax.
Programming and Trip Charges Subject to Tax in Virginia
A taxpayer that installs custom automated home theaters, speakers, lighting, and security systems was properly assessed sales tax on programming and trip charges.
Instructor-Led Live Online Courses Not Taxable in Tennessee
Instructor-led live online courses provided by an out-of-state vendor were not taxable in Tennessee.
Arkansas Issues Guidance on Taxability of Virtual Services
The Arkansas Department of Finance and Administration has issued guidance regarding the taxability of services provided virtually.
Support Components for Building Signs Taxable as Tangible Personal Property in Virginia
In Virginia, a transaction for the sale and installation of a manufactured sign, including permanently attached supports, is a taxable sale of tangible personal property regardless of the fact that the sign may become part of real property.
Concrete Mixing Services Exempt in South Carolina
Fees charged to a road construction contractor for mixing concrete for use in road construction were exempt in South Carolina.
Digital Planners and Educational Video Courses Taxable as Digital Goods in Arkansas
A taxpayer’s sales of digital planners and educational video courses were taxable in Arkansas since they qualify as taxable digital goods.
Cook County Illinois Will No Longer Collect Amusement Tax on Paid Television, Effective April 1, 2020
Effective April 1, 2020, the Cook County Department of Revenue will no longer collect amusement tax on sales of paid television.
Home Staging Provider’s Service Charges Exempt in Virginia Since Separately Stated on Invoice
Design services provided by a home staging company were not subject to Virginia sales tax.
Lawn Care Company Does Not Qualify for Michigan Agricultural Exemption
A company that provides lawn and ornament plant care services did not qualify for Michigan’s agricultural exemption.
Washington Enacts Additional Service and Other Activities B&O Tax Rate to Fund Workforce Education
Washington has created an additional B&O tax rate under the Service and Other Activities classification to fund Workforce Education.
Membership Fees Subject to Tax in Pennsylvania
The Pennsylvania Department of Revenue has issued a letter ruling discussing the taxability of membership fees for a professional association.
Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods
Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.
Utah Repeals Legislation that Expanded Taxation to Specified Services, Repealed and Created Exemptions
Effective January 29, 2020, Utah enacted legislation that repeals previously enacted legislation, S.B. 2001, that included expansion of taxability to specified services, the elimination of sales tax exemptions, the creation of new sales tax exemptions, and more.
Point-of-Sale Services Subject to Washington Sales and Use Tax
The purchase of point-of-sale (POS) services by a taxpayer was subject to Washington sales and use tax as taxable digital automated services.