AR: The taxpayer’s biennial consignment sales of used children’s clothing would be subject to Arkansas sales and use tax because the taxpayer was an established business making taxable sales. Taxpayers are entering a typical consignment deal with individuals looking to sell used or second-hand children’s clothing. The Department of Treasury and Administration stated that the…
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…
TX: The Comptroller of Public Accounts has issued a publication discussing the applicability of the Texas sales and use tax to landscaping, lawn, and plant care services. The publication provides that individuals must collect sales and use tax if they do any landscaping or lawn or plant care. It includes all work to maintain or…
