201312.09
0

Certain Data Centers Exempt from Sales/Use Tax

by Chanel Christoff Davis in Compliance, States, Texas

Certain items necessary to the operation of a data center will qualify for exemption from state sales and use tax under House Bill 1223, effective September 1, 2013. An owner, operator and/or occupant of a data center being constructed or refurbished to be used by a single occupant to house servers and related equipment for…

201312.02
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Cable Television, Internet Access and Telecommunication Services Refunds

by Chanel Christoff Davis in Compliance

Effective September 1, 2013, cable television service, Internet access service or telecommunications services providers will be allowed under House Bill 1133 to claim a refund for state sales and use taxes paid on the purchase, leaser or rental of tangible personal property directly used or consumed in or during the distribution of cable television service,…

201311.29
0

New/Updated Texas Exemptions

by Chanel Christoff Davis in Compliance, States, Texas

Minimum Purchase Threshold Removed:  Effective Oct. 1, 2013, there will be no minimum purchase threshold requirement for exemption on the sale of gold, silver or numismatic coins or of platinum, gold or silver bullion thanks to House Bill 78.  Before, only sales of $1,000 or more to a purchaser in a single transaction qualified for…

201311.22
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Louisianna Statutory Amnesty Coming to an End

by Chanel Christoff Davis in Amnesty, Compliance, Featured, Headline

LOUISIANNA – Reminder, today November 22, 2013 is the last day for this year to file for statutory amnesty covering all taxes administered by the Department of revenue except motor fuel taxes and certain penalties. Applicable years are taxable periods that began before January 1, 2013 and for taxes due prior to January 1, 2013…

201311.15
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Mixed Beverage Tax Permittee

by Chanel Christoff Davis in Compliance, States, Texas

TEXAS – Effective September 1, 2013, Senate Bill 905 authorizes the holder of a distiller’s and rectifier’s permit to sell distilled spirits to customers for on and off premises consumption. Distilled spirits sales for off-premises consumption will be subject to sales tax. Distilled spirits sales at the distillery will be subject to mixed beverage tax….

201309.23
0

Louisiana Statutory Amnesty

by Chanel Christoff Davis in Amnesty, Audit Defense, Compliance, Featured, Headline, Louisiana, States

Beginning September 23 through November 22, 2013 there will be a statutory amnesty. It will cover all taxes administered by the Department of revenue except motor fuel taxes and certain penalties. Applicable years are taxable periods that began before January 1, 2013 and for taxes due prior to January 1, 2013 for which the Department…