In this mini-training, Diane Yetter compares two differently formatted invoices for the same transaction to demonstrate the importance of invoice presentation for the taxability of the services you’re providing. Wording your invoice in a certain way can increase your taxability.…
A car vehicle dealer’s sale of extended warranties, service and maintenance contracts and agreements for vehicles purchased in Virginia but licensed and registered in another state are subject to Virginia sales tax.
Effective September 1, 2018, charges for services to tint or color a consumer\’s tangible or digital photograph are subject to North Carolina sales and use tax as repair, maintenance, and installation services.
The Washington Department of Revenue has issued guidance regarding the taxability of repair services for nonresidents of Washington. Tangible personal property repair services performed in Washington for customers located outside of Washington are subject to Washington business and occupation (B&O)…
An Illinois Department of Revenue general information letter detailed that although a taxpayer’s medical transcription service performed work for customers in Illinois, no tangible personal property was transferred, so no tax was due.
Effective July 1, 2017, Utah enacted a sales and use tax exemption for the sales of cleaning or washing of a vehicle, except for sales that include the cleaning or washing of the interior of the vehicle.
Effective July 1, 2017, supplies used during automotive repairs are subject to Virginia sales and use tax whether or not there is a transfer of title or possession of the supplies or the supplies are attached to the automobile.
On November 8, 2016, Missouri voters passed an amendment to the state’s constitution to prohibit the state from expanding the sales tax base to services or transactions that were not subject to sales tax as of January 1, 2015.
Ohio enacted legislation that specifically exempts digital advertising services from Ohio sales and use tax. The services must provide access to computer equipment used to manipulate data for electronically displaying promotional advertisements to potential customers.
An advertising company’s sale of advertising materials to customers was subject to sales tax in Indiana since the sale constituted a \”unitary transaction,” in which one price is charged for the sale of property and services together and is taxable.
Electronic bill pay services provided by a taxpayer to banks for use by the bank’s customers were determined to be nontaxable professional services rather than taxable data processing services for purposes of Texas sales tax.