202205.16
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Hawaii—Sales & Use Tax: Announcement to Revoke License Due to Abandonment

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…

202201.28
1

Texas—Sales and Use Tax: December 2021 Tax Policy News

TX – The Comptroller of Public Accounts issued a newsletter providing general information about Texas taxes for sales and use tax purposes. The publication discusses various tax issues, including the following: The estimated average rate of local sales and use taxes imposed in Texas during the preceding state fiscal year ending August 2021 is 1.75%;…

202112.01
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Taxpayer Not Entitled to Farm Machinery, Equipment Exemption

AR: Arkansas Appeals Office found the taxpayer was not entitled to Farm Machinery, Equipment Sales Tax Exemption. For farmers and ranchers to claim the agricultural property tax exemption, the land must be classified for agricultural use. The land must meet the minimum size, use, and location requirements. In addition, farming and ranching activities must be run…

202111.17
0

Louisiana Sales Tax System Challenged

Arizona-based Halstead Bead Inc., an online retailer that sells jewelry-making supplies online, has filed a lawsuit against the state of Louisiana and several parishes to challenge the state’s approach to collecting sales taxes. Earlier this year, Louisiana lawmakers sought to streamline the sales tax collection process with a constitutional amendment with an eight-member commission rather…

202111.10
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TX —Sales & Use Tax: Social Media Management Services

TX—Sales & Use Tax: Social Media Management Services  Texas has provided sales and use tax guidance on social media management services. The different types of services that are involved in social media management are discussed. Written Content Writing original content such as a blog and posting comments on social media is not taxable. Proofreading and…

202110.13
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NOMAD: States without statewide sales tax rates

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….

202108.25
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Texas—Sales and Use Tax: Guidance on Motor Vehicle Rental Tax Issued

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…