BATON ROUGE – A state sales tax holiday to provide relief for Louisiana residents recovering from hurricanes Laura and Delta, in addition to the COVID-19 public health emergency, will take place Friday, Nov. 20 and Saturday, Nov. 21. Act 16 of the 2020 Second Extraordinary Session of the Louisiana Legislature exempts the first $2,500 of most…
IA – For Iowa sales and use tax purposes, a yoga franchisee’s (taxpayer’s) classes were not subject to sales and use tax as the instruction charges qualified for the statutory exemption. In this matter, the taxpayer offered yoga classes to customers and petitioned for a declaratory order clarifying whether its services of yoga classes to…
Missouri: A corporation was not liable for the Missouri sales and use tax on fees paid by its customers for the taxpayer’s guided fly fishing trips as the taxpayer was neither a place of amusement nor did it control the place of amusement. In this matter, the taxpayer admitted that it did not offer classes,…
Texas discusses the sales and use tax treatment of Electronic Cigarettes and Cigarettes. It clarifies that cigarette tax is only due on cigarettes made of tobacco or tobacco mixed with another ingredient and E-cigarettes do not fall within this definition because they do not contain tobacco. However, E-cigarettes are subject to sales and use tax….
