Washington: A bus lift vendor is not required to collect Washington retail sales tax under the following circumstances: the vendor sells the bus lift to the public transit agency; and the vendor installs/attaches the bus lift at the transit facility. A mass transit maintenance facility is treated as part of the public road system; therefore,…
Taxpayers’ petition for revision of determinations or refund of New York State sales and use taxes was denied. The taxpayers did not set forth a reason that would require the Division of Tax Appeals to reconsider its prior determination. Instead, the taxpayers claimed that the administrative law judge failed to address their argument based on…
Maine: A taxpayer was properly subject to Maine sales tax on the sales of cakes for off-premises consumption because they unintentionally failed to collect and remit tax did not constitute a ground upon which the Board of Tax Appeals could cancel or decrease the assessed tax. …
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….
TEXAS – Welding may be taxable when it constitutes the performance of a taxable service. It is determined by the specific type of work performed and whether it’s an improvement to realty or tangible personal property. If after installation the item’s removal from the property would not cause substantial damage to the property or destroy…
Texas: In September, the City of Farmers Branch joined partner cities in a lawsuit against the Texas Comptroller of Public Accounts to delay, modify or rescind proposed changes to local sales tax collection rules expected to effect October 1, 2021. The 2018 United States Supreme Court decision, South Dakota versus Wayfair, Inc., allowed states to…
CA: An out-of-state online retailer’s petition for redetermination of its obligation to collect California sales and use tax was denied because the taxpayer, by applying for and maintaining a valid certificate of registration, assumed a responsibility to collect tax. In this matter, the California Department of Tax and Fee Administration determined that the taxpayer was…
TEXAS: A mobile lodging provider was subject to Texas sales and use tax as the Taxpayer’s lodges, providing mobile lodging, dining, and recreational facilities to oil and gas industry workers, were considered tangible personal property. The Taxpayer’s business provides mobile lodging and related services (e.g., catering and housekeeping) to oil and gas industry workers by…
For sales and use tax purposes, the Texas Comptroller of Public Accounts issued a motor vehicle rental tax guide for taxpayers who rent motor vehicles in Texas. The guide discusses the taxpayers’ permitting, tax collection, reporting, and records retention responsibilities for tax on gross receipts for vehicles they rent to customers. The guide, among other…
VIRGINIA: A taxpayer was properly subject to Virginia sales and use tax as the purchase of lime and tractors did not qualify for the exemption for the harvesting of forest products for sale under the Virginia law. Virginia law states that machinery, tools, repair parts, fuel, etc. used directly in the harvesting of forest products…
