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.
Sale of Advertising Materials by Advertising Company Taxable in Indiana
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.
Rhode Island Issues Notice Regarding Taxation of Ride Sharing Services
Rhode Island issued a notice regarding legislation that imposes sales and use tax on transportation network companies or ride sharing companies, such as Uber and Lyft, effective July 1, 2016.
Bill Pay Services Provided to Banks Exempt in Texas
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.
B2B Services and Designated Professional Services Subject to Reduced Sales and Use Tax in Puerto Rico
B2B services and certain professional services are subject to a reduced sales and use tax in Puerto Rico, effective 10/01/15. More…
New York Issues Guidance on Method to Determine Delivery Location for Credit Rating Services
New York outlined method to use to determine the delivery location of credit rating services, effective 09/01/15. More…
Fees to Obtain Medical Records Taxable in Oklahoma
Oklahoma issued guidance on the taxability of fees for the provision of medical records. More…
Reception Services Provided by Security Company Exempt in New York
A security company’s reception services were exempt from New York sales tax. More…
Design Services Classified as Taxable Retail Service in Washington
A company’s architectural design services were denied a Washington sales tax refund. More…
Wisconsin Updates Guidance on Taxability of Educational Services and Products
Wisconsin updated guidance on the sales tax treatment of education services and products. More…
Real-Time Web Analytics Data Service is Nontaxable in New York
A company’s real-time web analytics data services were not subject to New York sales and use tax. More…
North Carolina Sales and Use Tax Applies to Repair, Maintenance and Installation Services Effective March 1, 2016
North Carolina extends sales and use tax rate to repair, maintenance, and installation services, effective 03/01/16. More…
Tennessee Delays SST Conformity Provisions
Tennessee delayed the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions until 07/01/17. More…
Discount Membership Club Fees Not Taxable in Oklahoma
Oklahoma found that discount membership club fees are not subject to sales tax. More…
Texas Discusses Taxability of Software Advertising Plug-In Transactions
The owner of a software product was liable for Texas sales tax on payments received from companies for items the taxpayer claimed were nontaxable advertising services.
Attorney Services Subject to Attorney Occupation Tax in Connecticut
Connecticut has issued an informational publication regarding the attorney occupational tax and client security fund fee.
Services Sold in Bundled Transaction Taxable in Indiana
A business was liable for Indiana sales tax on nontaxable design and installation services because the services were sold as part of a bundled transaction.
North Carolina Makes Changes to Taxation of Service Contracts
North Carolina has issued a notice regarding changes to the taxation of service contracts.
District of Columbia Adds New Services to Taxable Retail Sales
The District of Columbia enacted its Fiscal Year 2015 Budget Support Emergency Act of 2014, which updates the definition of retail sales to include new services, applicable October 1, 2014.
Minnesota Clarifies Treatment of Repair and Maintenance Labor
The Minnesota Department of Revenue has issued a clarification regarding the sales and use tax treatment of repair and maintenance labor.
Rhode Island Enacts Exemptions for Art and Alcoholic Beverages
Rhode Island has enacted two new sales and use tax exemptions on art and alcoholic beverages. Effective December 1, 2013, the entire state of Rhode Island will be deemed an art district. As a result, original and creative works by…
Wyoming Changes Sourcing of Tax on Services
Effective July 1, 2014, Wyoming will source sales tax on services to the location where the customer makes first use of the service after it is rendered. Currently, Wyoming sources sales tax on services to the location where the service…
Postage Charges Taxable in Indiana
A commercial printing company was liable for Indiana sales and use tax on postage charges for delivering printed materials because postage charges are taxable delivery charges. The company charged customers for actual postage costs without any markup, separately stating the…
Advertising Materials Printed and Distributed Outside Tennessee Not Taxable
Advertising materials that are printed outside Tennessee then subsequently shipped to Tennessee for temporary storage at a taxpayer’s distribution center before being distributed outside the state are not subject to Tennessee use tax. If the materials are shipped from the…