Effective July 1, 2002, exemptions provided for waste disposal, veterinarian, and ground and air transportation services are repealed. However, as of January 1, 2006, when tangible personal property and/or passengers are transported, this service may only be taxed if the…
Arizona taxes fees for customer incentive program.
The receipts received for services offered by a retail bookseller’s through a preferred reader program were subject to transaction privilege (sales) tax. The services aimed at encouraging customers to purchase the bookseller’s merchandise were considered a part of the sale…
California court finds promotional items taxable.
In California, a recent appellate court decision found Yamaha Corporation was subject to use tax on “gifts” or promotional items shipped out of state. Yamaha removed musical instruments from inventory, tax-free, and shipped them via common carrier to retailers and…