202201.21
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WA: Sales & Use Tax Department Met its Obligation Notifying Taxpayer

WA: A home building and remodeling company were appropriately subject to Washington retail sales tax and business & occupation (B&O) tax as the Department of Revenue met its obligation in notifying the taxpayer of the assessment. The Department of Revenue sends documents to a taxpayer electronically; the taxpayer is assumed to have received the information…

202112.14
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Sales Tax Obligations for Wholesalers and Manufactures

Manufacturers, wholesalers, and distributors believe they have nominal sales tax obligations due to the probability of sales tax-exempt transactions. This is not always correct. Businesses can be manufacturers and distributors, as wholesalers and distributors are often used interchangeably. The theory to consider is whether the sales by these types of businesses are exempt or not…

202112.01
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Taxpayer Not Entitled to Farm Machinery, Equipment Exemption

AR: Arkansas Appeals Office found the taxpayer was not entitled to Farm Machinery, Equipment Sales Tax Exemption. For farmers and ranchers to claim the agricultural property tax exemption, the land must be classified for agricultural use. The land must meet the minimum size, use, and location requirements. In addition, farming and ranching activities must be run…

202111.17
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Louisiana Sales Tax System Challenged

Arizona-based Halstead Bead Inc., an online retailer that sells jewelry-making supplies online, has filed a lawsuit against the state of Louisiana and several parishes to challenge the state’s approach to collecting sales taxes. Earlier this year, Louisiana lawmakers sought to streamline the sales tax collection process with a constitutional amendment with an eight-member commission rather…

202111.10
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TX —Sales & Use Tax: Social Media Management Services

TX—Sales & Use Tax: Social Media Management Services  Texas has provided sales and use tax guidance on social media management services. The different types of services that are involved in social media management are discussed. Written Content Writing original content such as a blog and posting comments on social media is not taxable. Proofreading and…

202110.13
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NOMAD: States without statewide sales tax rates

CURRENTLY, the US has five states with no sales tax New Hampshire, Oregon, Montana, Alaska, and Delaware. A popular way to remember which states are with the acronym NOMAD. Although these states do not have a statewide sales tax, they do have other taxes. New Hampshire does not have a sales tax, even in individual municipalities….