202108.25
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Texas—Sales and Use Tax: Guidance on Motor Vehicle Rental Tax Issued

by in Motor Vehicles, Sales Tax, Texas

For sales and use tax purposes, the Texas Comptroller of Public Accounts issued a motor vehicle rental tax guide for taxpayers who rent motor vehicles in Texas. The guide discusses the taxpayers’ permitting, tax collection, reporting, and records retention responsibilities for tax on gross receipts for vehicles they rent to customers. The guide, among other…

202108.18
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Virginia—Sales and Use Tax: Equipment Not Used Directly in the Harvesting of Forest Products Taxable

by in Sales Tax, Sales Tax Audit Defense, Virginia

VIRGINIA: A taxpayer was properly subject to Virginia sales and use tax as the purchase of lime and tractors did not qualify for the exemption for the harvesting of forest products for sale under the Virginia law. Virginia law states that machinery, tools, repair parts, fuel, etc. used directly in the harvesting of forest products…