California: Boutique hotel owners (taxpayers) were eligible for refunds of penalties imposed by the City and County of San Francisco for failing to file tax returns on time and failing to pay certain hotel taxes because they demonstrated that they had exercised reasonable care. The taxpayers relied on an employee to file, repay and make…
For sales and use tax purposes, the California Department of Taxes and Fees Administration (CDTFA) has issued a notice requesting used car dealers to provide detailed information on used car sales when filing their sales and use tax returns. They must provide the Vehicle Identification Number (VIN) for all vehicles sold when submitting their CDTFA531MV,…
The Hawaii Department of Taxation has issued a notice advising of the revocation of tax licenses for relinquishment. Hawaii Administrative Regulations require the Department to post a license revocation letter of intent on its website for at least 45 days before the tax license is revoked. The announcement serves as an indication that the Department…
Kentucky has expanded its list of services subject to sales and use tax to include: photography and photo finishing services; marketing services; telemarketing services; public opinion and research polling services; lobbying services; executive employee recruitment services; Web site design and development services; Web site hosting services; facsimile transmission services; private mailroom services, including: presorting mail…
Maryland – New Sales & Use Tax Exemptions Effective Summer 2022 Diabetic Care Items Exempt Diabetic care items are exempt from Maryland sales and use tax effective July 1, 2022. The following items will be exempt: insulin; glucose tablets, drinks, and gels; blood and urine ketone meters and supplies; insulin pumps, infusion sets, pump reservoirs…
AL: The Alabama Department of Revenue appeal against a Circuit Court judgment was dismissed for lack of jurisdiction because the judgment was not final. In that matter, the department found that the taxpayer, a furniture store operator, paid no sales or use tax on its furniture sales and shipping fees collected on shipments to various…
VA: An artist (taxpayer) was subject to Virginia sales and use tax on a mural painted and installed at a train station. The mural and related services constituted a taxable sale of tangible personal property (TPP). The sale of TPP and the provision of a service constitute a sale of TPP or an exempt service;…
Arkansas Sales & Use Tax: A poultry farmer (taxpayer) was rightly denied a commercial farming exemption when purchasing a poultry house blower. The taxpayer could not prove that the chicken coup fan was used directly to produce food or fiber. At the time of purchase, an exemption certificate was signed in the taxpayer’s name, certifying…
MA: A Massachusetts auto dealer who provided customers with a complimentary loaner vehicle while their vehicle was being repaired owed sales and use tax on the vehicles. The vehicles were not exempt as sales for resale as they were removed from inventory and used by the dealer. SOURCE
CA: An individual was held liable for the unpaid California sales and use tax of a defunct limited liability company (LLC) because he was responsible for the LLC’s tax affairs during the years in question. In this case, the California Department of Taxes and Fees Administration (CDTFA) issued a declaratory judgment against the LLC to…
