Louisiana sales tax holiday scheduled for Nov. 20-21

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…


Missouri—Sales and Use Tax: Guided Fly Fishing Trips Not Taxable as “Place of Amusement, Entertainment or Recreation”

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,…


Georgia—Sales and Use Tax: Sale of Hemp Extract Dietary Supplement Discussed

Georgia: In a letter ruling, the Georgia Department of Revenue (department) discussed sales and use tax treatment of a retail seller’s sale of hemp extract dietary supplements. The taxpayer explained that it was rolling out five new dietary supplement products containing hemp extracts. The taxpayer sold those products through distributors, who paid a fee when…


DC Attorney General Karl A Racine sues Instacart, alleging “deceptive” service fees and unpaid sales taxes

D.C. Attorney General Karl A. Racine has filed a lawsuit against the grocery delivery service Instacart, ­alleging it has failed to pay hundreds of thousands of dollars in D.C. sales tax and deceived local consumers into believing extra service fees were actually tips for workers. Instacart, which operates nationwide and relies on gig economy workers,…


DDH Celebrates 20 Years – Growing, Growing, Gone! Business Highlights from 2017

We were celebrating 20 years of success. Follow us as we take a trip down DDH Memory Lane and review some highlights! 2017 marked a milestone year at Davis Davis & Harmon LLC – Sales Tax Expert. Our firm and leadership team accomplished so much! Top 3 Business Highlights of 2017  DFWMSDC names Davis and…


Illinois—Sales and Use Tax: Rates of Reimbursement for Physician Services Increased

Illinois—Sales and Use Tax: Rates of Reimbursement for Physician Services Increased; Provisions Relating to Annual Assessments on Hospitals Changed An amendment to Illinois sales and use tax legislation discusses that (1) the Department of Public Health (department) is increasing rates of reimbursement for physician services to as close to 60% of Medicare rates in effect…


State and Local Sales Tax Rates, Midyear 2020

Rates are constantly changing, and business owners should check their state comptrollers’ offices to update their rates. Key Findings are: Forty-five states and the District of Columbia collect statewide sales taxes. Local sales taxes are collected in 38 states. In some cases, they can rival or even exceed state rates. The five states with the highest…