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 Proponents have called for the tax to be repealed, arguing that menstrual…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…
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…
The Hawaii Department of Taxation has issued a notice advising of the revocation of tax licenses for relinquishment. Hawaii Administrative Regulations require the Department to post a license revocation letter of intent on its website for at least 45 days before the tax license is revoked. The announcement serves as an indication that the Department…
Kentucky has expanded its list of services subject to sales and use tax to include: photography and photo finishing services; marketing services; telemarketing services; public opinion and research polling services; lobbying services; executive employee recruitment services; Web site design and development services; Web site hosting services; facsimile transmission services; private mailroom services, including: presorting mail…
Maryland – New Sales & Use Tax Exemptions Effective Summer 2022 Diabetic Care Items Exempt Diabetic care items are exempt from Maryland sales and use tax effective July 1, 2022. The following items will be exempt: insulin; glucose tablets, drinks, and gels; blood and urine ketone meters and supplies; insulin pumps, infusion sets, pump reservoirs…
AL: The Alabama Department of Revenue appeal against a Circuit Court judgment was dismissed for lack of jurisdiction because the judgment was not final. In that matter, the department found that the taxpayer, a furniture store operator, paid no sales or use tax on its furniture sales and shipping fees collected on shipments to various…
