Energy For Processing/Agriculture Exemption

IOWA – For certain types of energy used directly in processing/agriculture a sales tax exemption exists. Complete the Iowa Sales Tax Exemption Certificate for Energy Used in Processing/Agriculture (Form 31-113) to claim an exemption at the time of purchase. You will be required by your utility company to update the form and show documentation on…


Amazon Collecting Sales Tax in Arizona

>Arizona – Starting February 2013, Amazon will start collecting sales tax. The state sent the company a bill for $53 million saying, “we should have collected a transaction tax that is similar to a sales tax on applicable transactions.” According to State officials, Amazon, based in Washington, had an unfair advantage over other stores since…


Sales Tax Charged on Shipping and Handling

CALIFORNIA – Online shoppers in California are now paying sales tax on shipping and handling. According to the Board of Equalization, sales tax should be collected when a seller makes a combined charge for shipping and handling or postage and handling if the invoice does not show the actual cost of the individual delivery. If…


Lap Dances Subject to Sales Tax

NEW YORK – The New York Court of Appeals has ruled that lap dances are not art, therefore they are not exempt from state sales tax. Nite Moves was assessed $124,000 of back sales taxes on cover charges and lap dance fees collected from customers. Nite Moves said that lap dances are covered by the…


Aerial Wildlife Management

Selling a gunner’s seat on an aircraft used in agriculture operations to a person who will participate in predator control is subject to Texas sales and used tax. Seller must obtain a Texas sales and use tax permit, collect and remit the tax. The purchase of an aircraft, by the provider of an amusement service,…


Iowa Tax Return Deadline Extended

IOWA – Taxpayers affected by Hurricane Sandy whose quarterly Iowa sales and use tax and withholding returns for the period ending September 30, 2012 and were due on October 31 will have until November 7 to file along with payments. There will be no penalty or interest for taxpayers located in the impacted area. Although…