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…
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…
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…
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 Proponents have called for the tax to be repealed, arguing that menstrual…
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…
TX: The Comptroller encourages all taxpayers to support Texas businesses while saving money on most clothing, shoes, school supplies, and backpacks (sold for less than $100) tax-free during the annual tax holiday weekend. Eligible items may be purchased tax-free in a Texas store or from an online or catalog seller doing business in Texas. In…
Florida sales and use tax and property tax legislation is enacted that provides a number of tax holidays and temporary exemptions. Sales and Use Tax Provisions The legislation includes: a temporary two-year sales and use tax exemption from July 1, 2022 to June 30, 2024, on the retail sales of impact-resistant windows, doors, and garage…
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…
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…
