Arizona – A dentist in Chandler is fighting the city’s effort to collect sales tax on Invisalign braces arguing that they are prosthetic medical devices not subject to tax. Invisaligns are custom-made, clear, removable covers that realign teeth and cost about $5,000, according to the manufacturer’s website. Municipal sales tax on that amount would be…
Texas – The Comptroller’s six-month grace period for filing alcoholic beverage sales reports by certain alcoholic beverage suppliers ends after the February 2012 report, due March 25. Penalties may be assessed on reports file late. The 82nd Legislature passed House Bill 11 in 2011 requiring brewers, beer manufacturers, distributors, wholesalers, package stores holding local distributor’s…
D.C. – On Thursday, a bill was passed by the D.C. Council’s Committee on finance and Revenue that will force food trucks to charge the same 10 percent sales tax paid by brick and mortar restaurants. It is expected to take effect October 1. A flat $1,500 annual fee is currently paid by food truck…
Nationwide – Taxpayers are able to deduct state and local sales or use taxes for 2011 if they itemize deductions on their federal income tax return. Deductions include sales or use tax paid on big-ticket items such as cars, recreational vehicles and boats. Eligible taxpayers can claim the federal deduction in one of two ways:…
Orange County – The California State Board of Equalization has added 256 names to the list of biggest sales and use tax delinquents, totaling $555.7 million, 24 of them from Orange County. Jerome E. Horton, chairman of the BOE, authored a law in 2007 requiring the board to post online the 250 largest tax delinquencies…
Canada – Starting April 1, 2013 British Columbia will cease to operate a Harmonized Sales Tax (HST). The proposed transitional rules have been issued by the federal Canadian Department of Finance which will facilitate the province’s elimination of the HST system which had blended the 5% federal Goods and Services Tax (GST) with the 7%…
DAYLIGHT SAVINGS TIME: Don’t forget to SPRING FORWARD on Sunday!
Texas – When an individual in Texas purchases a gun from out of state, the out-of-state seller must ship the gun to a Texas dealer for transfer to the individual. The Texas dealer will charge the purchaser a transfer fee covering the costs of paperwork and handling. The transfer fee is not taxable because the…
Texas – Labor involved in the repair, remodeling, maintenance or restoration of tangible personal property is not taxable if repair, remodeling, maintence or restoration is required by statute, ordinance, order, ruler or regulation of any commission, agency, court; or political governmental or quasi-governmental entity in order to protect the environment or to conserve energy. Medical…
