Arkansas: A taxpayer was properly subject to Arkansas sales and use tax on the sale of an aircraft because the taxpayer failed to collect the tax from the purchaser and remit it to the Department of Treasury and Administration. The department found that although the aircraft purchase agreement specified that the buyer was responsible for…
IL:The Illinois Department of Revenue issued a letter stating that the rental of identification signage by an out-of-state (taxpayer) company is subject to a use tax based on the cost price of the signage. The taxpayer designed, installed, and maintained signage for Illinois customers in this matter. The taxpayer retained ownership of all the signs…
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 Proponents have called for the tax to be repealed, arguing that menstrual…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…
TX: The Comptroller encourages all taxpayers to support Texas businesses while saving money on most clothing, shoes, school supplies, and backpacks (sold for less than $100) tax-free during the annual tax holiday weekend. Eligible items may be purchased tax-free in a Texas store or from an online or catalog seller doing business in Texas. In…
Florida sales and use tax and property tax legislation is enacted that provides a number of tax holidays and temporary exemptions. Sales and Use Tax Provisions The legislation includes: a temporary two-year sales and use tax exemption from July 1, 2022 to June 30, 2024, on the retail sales of impact-resistant windows, doors, and garage…
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…
VA: An artist (taxpayer) was subject to Virginia sales and use tax on a mural painted and installed at a train station. The mural and related services constituted a taxable sale of tangible personal property (TPP). The sale of TPP and the provision of a service constitute a sale of TPP or an exempt service;…
Arkansas Sales & Use Tax: A poultry farmer (taxpayer) was rightly denied a commercial farming exemption when purchasing a poultry house blower. The taxpayer could not prove that the chicken coup fan was used directly to produce food or fiber. At the time of purchase, an exemption certificate was signed in the taxpayer’s name, certifying…
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%;…
