202208.30
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Illinois—Sales and Use Tax: Leasing of Signage Subject to Tax

by Chanel Christoff Davis in Illinois, Sales Tax, State Sales Tax Laws

IL:The Illinois Department of Revenue issued a letter stating that the rental of identification signage by an out-of-state (taxpayer) company is subject to a use tax based on the cost price of the signage. The taxpayer designed, installed, and maintained signage for Illinois customers in this matter. The taxpayer retained ownership of all the signs…

202208.25
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New York: Laser Sales Exemption Decision Overturned

by Chanel Christoff Davis in Sales Tax, State Sales Tax Laws

NY: New York State Tax Appeals Tribunal (TAT) reversed the decision of an Administrative Judge(ALJ) who wrongly found that a dermatology manufacturer (taxpayer) prohibited the sale of Excimer: Laser equipment was non-taxable. The taxpayer made lasers available to physicians under a user agreement at no upfront cost; however, the taxpayer sold the treatment codes to the physicians. The ALJ…

202208.22
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TX: Repealing the “Tampon Tax”

by Chanel Christoff Davis in Headline, Sales Tax, State Sales Tax Laws, Texas

Texas: Proponents have previously called for eliminating sales tax on products such as tampons, sanitary napkins, and panty liners. Menstrual products are now tax-free in 24 states. In addition, medical necessities such as medication and bandages are exempt from sales tax in Texas. Proponents have called for the tax to be repealed, arguing that menstrual…

202208.10
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FL—Sales & Use Tax: Holiday Authorized for Tools Frequently Used by Skilled Trade Workers

by Chanel Christoff Davis in Florida, Sales Tax, Sales Tax Holiday, State Sales Tax Laws

Florida sales& use tax may not be collected during the period from September 3, 2022 through September 9, 2022, on the retail sale of: hand tools selling for $50 or less per item; power tools selling for $300 or less per item; power tool batteries selling for $150 or less per item; work gloves selling…