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…
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…
Texas – State sales tax revenue was up 9.5% compared to January 2011 announced Susan Combs, Texas Comptroller. “Sales tax revenue continues to grow in almost all major economic categories and revenue has now increased for 22 consecutive months. The recent monthly increase was led by the oil and natural gas-related sectors. Restaurant and services…
Texas – Starting January 1 a special registration number will be needed to claim sales tax exemption on purchased taxable products used for production of agricultural and timber products for sale by farmers, ranchers and timber operators. This number is made a requirement by HB 268 which passed earlier this year. Susan Combs, State Comptroller,…
Texas – Internet sales are subject to sales and use tax in the same manner as sales made by any other business. Texas tax applies to taxable items on orders placed on the internet when shipped or delivered to a purchaser in Texas. Online sellers engaged in business must obtain a sales and use tax…
Please enjoy the latest edition of our firms Newsletter SALTe your State and Local Tax Explorer! In This Issue Multi-State 2011 – Tricks and Traps States Use To Get Their Sales Tax Revenue Multi-State 2011 – Groupon/LivingSocial Sales Tax – No California Sales Tax Collection For Another Year Texas – $260 Million Unremitted Sales Tax…
Reprint from Tarrant Business, Star Telegram Blog Susan Combs, the Texas Comptroller, dropped by the Star-Telegram this morning to chew things over. She says she expects $1.1 billion – more than expected – to be transferred into the state's Rainy Day Fund this fall, due to the strength of oil and gas. “Oil and gas…
Multistate – New York state tax administrators have concluded merchants should collect sales tax on the full face value of items purchased with vouchers from Groupon, LivingSocial and other Internet discount deal sites. This could make some daily deals less attractive to NY consumers and retailers. If a Groupon is for a specific service the…
Dallas, Texas–Davis & Davis LLC, a national sales/use tax services firm, announced today that Davis & Davis LLC partner Chanel Christoff Davis was selected as a judge for this years DFW Minority Supplier Development Councils 2011 E Awards. Chanel Christoff Davis is a founding partner of Davis & Davis LLC – Sales Tax Consultants. Her leadership has…
