202011.11
0

Missouri—Sales and Use Tax: Guided Fly Fishing Trips Not Taxable as “Place of Amusement, Entertainment or Recreation”

Missouri: A corporation was not liable for the Missouri sales and use tax on fees paid by its customers for the taxpayer’s guided fly fishing trips as the taxpayer was neither a place of amusement nor did it control the place of amusement. In this matter, the taxpayer admitted that it did not offer classes,…

202009.30
0

Illinois—Sales and Use Tax: Rates of Reimbursement for Physician Services Increased

Illinois—Sales and Use Tax: Rates of Reimbursement for Physician Services Increased; Provisions Relating to Annual Assessments on Hospitals Changed An amendment to Illinois sales and use tax legislation discusses that (1) the Department of Public Health (department) is increasing rates of reimbursement for physician services to as close to 60% of Medicare rates in effect…

202009.16
0

State and Local Sales Tax Rates, Midyear 2020

Rates are constantly changing, and business owners should check their state comptrollers’ offices to update their rates. Key Findings are: Forty-five states and the District of Columbia collect statewide sales taxes. Local sales taxes are collected in 38 states. In some cases, they can rival or even exceed state rates. The five states with the highest…

202008.26
0

California—Restaurant Operator Liable for Tax on Unreported Sales Made by It’s Concessionaire.

California– Restaurant Operator Liable for Tax on Unreported Sales Made by It’s Concessionaire A restaurant operator (taxpayer) was properly liable for California sales and use tax on unreported taxable sales made by another entity because the entity was operating as a concessionaire on the taxpayer’s business. Generally, a prime retailer may be held jointly and…

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…

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…