202209.27
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AR: Sales and Use Tax: Seller Failed to Collect and Remit Tax on Aircraft Sale

Arkansas: A taxpayer was properly subject to Arkansas sales and use tax on the sale of an aircraft because the taxpayer failed to collect the tax from the purchaser and remit it to the Department of Treasury and Administration. The department found that although the aircraft purchase agreement specified that the buyer was responsible for…

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

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

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…

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

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…

202207.06
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Idaho: Event Sellers Must Pay and Collect Sales Tax

Idaho: Event sellers must pay and collect sales tax. Before selling your products at any event, ensure you have the correct registration and permits to collect and pay sales tax in Idaho. The Idaho State Tax Commission provides sales tax guidelines and instructions. You can visit their website at https://tax.idaho.gov/. If you are selling at an…

202206.15
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Arkansas: Sales & Use Tax: Consignment Sales of Used Children’s Clothing Taxable

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…

202206.08
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California—Sales & Use Tax: Hotel Owners Entitled to Refund

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…