True Object Test Decision Diagram

Quick assessment tool that will help you determine which of your products and services are taxable…

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.

Sales Tax for Services: Side by Side Invoice Comparison

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.…

Service Providers: Are you Making This Big Sales Tax Mistake?

If you’re a service provider selling goods along with non-taxable services, you may be making one simple but big mistake that can create a sales tax burden for your business.

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.

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.

Washington Enacts B&O Tax Surcharge on Services and Increases B&O Tax Rate on Financial Institutions

Effective January 1, 2020, Washington will impose a B&O tax surcharge on businesses primarily engaged in one or more specified services.

Illinois Issues Guidance on Parking Excise Tax

The Illinois Department of Revenue (DOR) has issued information regarding the state’s Parking Excise Tax, which took effect on January 1, 2020.

Tennessee Makes Changes to Professions Subject to Professional Privilege Tax

Effective June 1, 2020, only the following professions are subject to Tennessee’s professional privilege tax: Agent (Securities) Attorney Broker-Dealer Investment Adviser Lobbyist Osteopathic Physician Physician The following professions previously subject to the professional privilege tax will be exempt beginning on…

Taxpayer’s Services Qualify as Nontaxable Professional Services in South Carolina

Sales of a taxpayer’s services were not subject to South Carolina sales and use tax since the true object of the transaction was the provision of nontaxable professional services.

Maryland Enacts Exemption for Commercial Building Cleaning Services

Effective April 30, 2019, Maryland sales and use tax does not apply to cleaning services for a commercial or industrial building owned by a common ownership community or a retirement community used for specified services.

Kentucky Enacts Exemption for Specified Services if Certain Conditions Are Met

Kentucky has enacted legislation that exempts specified services from taxation if one of the following conditions is met: The services were sold prior to January 1, 2019 and gross receipts from the sales were less than $6000 in calendar year…

Idaho Provides Exemption for Vehicle Accessory Installation Charges

Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.

Hazard Removal Services Subject to New Mexico Gross Receipts Tax Since They Were Performed In-State

Hazard removal services provided by a taxpayer for the DEA were subject to New Mexico gross receipts tax since the services were performed in the state.

Motor Vehicle Maintenance Contracts Sold to Nonresidents Subject to Tax in Virginia

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.

Iowa Expands Tax Base to Include Additional Specified Services

Iowa has enacted legislation that expands the state’s tax base to include additional specified services, effective January 1, 2019.