202007.23
0

Sales Tax on Telecommunication Services Exemptions

Telecommunications services between locations in Texas are subject to state and local sales tax, whereas most interstate telecommunications services are only subject to state sales tax. Mobile telecommunications services are subject to state and local sales tax based on the place of primary use. “Telecommunications services” is broadly defined as electronic transmission or reception of…

202007.15
0

Tennessee Business Relief Program

On June 2, 2020, Governor Bill Lee announced the use of federal Coronavirus Relief Funds to assist Tennessee small businesses impacted by the COVID-19 crisis. Governor Lee has directed the Tennessee Department of Revenue to issue business relief payments through the Tennessee Business Relief Program to small businesses for costs incurred as a result of…

202007.02
0

Virginia—Sales and Use Tax Authorized to Impose Additional Tax

Charlotte County  – Charlotte County is authorized to impose an additional local Virginia sales and use tax at a rate of up to 1%, subject to voter approval. If approved, the additional tax would not be levied on food purchased for human consumption that is taxed at a reduced rate.  Source Prince George County – Prince George…

202006.24
0

Meet DDH Chief Growth Officer T. Deon Harmon

Meet DDH Chief Growth Officer T. Deon Harmon Deon Harmon is a partner and Chief Growth Officer at Davis Davis & Harmon LLC. As the “voice of the customer,” Deon is responsible or sales management, strategic partnerships, distribution channel management, and customer service. Mr. Harmon has 23 years’ extensive experience in sales tax system implementation,…

202006.03
0

Taxability of COVID-19 Fees and Surcharges by Businesses

Texas: When costs increase, many businesses impose additional charges on customer billings, receipts and invoices. Fees and surcharges charged by Texas businesses related to the COVID-19 pandemic are not governmental fees, but charges that businesses have chosen to pass along to recoup the higher costs of goods and services provided to their customers. For Texas…

202005.27
0

Texas Comptroller File and Pay Taxes

Depending on the tax, Texas taxpayers may be required to electronically report (file) and/or pay based on the amount reported and paid in the preceding state fiscal year (September 1 to August 31). Filing/Reporting Due Dates Returns filed with Webfile must be submitted by 11:59 p.m. Central Time (CT) on the due date. Paper returns…

202005.13
0

Maryland Imposes Tax on Digital Products

Maryland – The state of Maryland has passed legislation that would impose a tax on a specifies digital products and codes effective July 1, 2020 The bill, which passed both houses of the Maryland General Assembly last week, has been sent to the governor. Retail Sale Would Include Digital Products “Digital products” are delivered electronically…

202004.03
1

Sales Tax Filing Guidelines for COVID-19 Pandemic

NATIONAL –  Due to the impact of the COVID-19 Virus on businesses, many states have had to implement new state tax filing guidelines for individual and business tax filers. New York state, which is currently under a Statewide Shelter in Place waived penalties for late filing, late payment, and underpayment penalties for business and excise…