Manufacturers, wholesalers, and distributors believe they have nominal sales tax obligations due to the probability of sales tax-exempt transactions. This is not always correct. Businesses can be manufacturers and distributors, as wholesalers and distributors are often used interchangeably. The theory to consider is whether the sales by these types of businesses are exempt or not…
Washington: A bus lift vendor is not required to collect Washington retail sales tax under the following circumstances: the vendor sells the bus lift to the public transit agency; and the vendor installs/attaches the bus lift at the transit facility. A mass transit maintenance facility is treated as part of the public road system; therefore,…
Taxpayers’ petition for revision of determinations or refund of New York State sales and use taxes was denied. The taxpayers did not set forth a reason that would require the Division of Tax Appeals to reconsider its prior determination. Instead, the taxpayers claimed that the administrative law judge failed to address their argument based on…
TEXAS: A mobile lodging provider was subject to Texas sales and use tax as the Taxpayer’s lodges, providing mobile lodging, dining, and recreational facilities to oil and gas industry workers, were considered tangible personal property. The Taxpayer’s business provides mobile lodging and related services (e.g., catering and housekeeping) to oil and gas industry workers by…
AR: Arkansas taxpayers’ protest against the sales tax assessment on their purchase of a vehicle was denied for failure to prove entitlement to the motor vehicle exemption for disabled veterans. The taxpayers claimed an exemption from the payment of sales tax for their purchase of the vehicle available to disabled veterans who have received financial…
LOUISIANA : A taxpayer was not required to remit Louisiana sales and use tax on its purchase of sodium hydroxide (caustic) because the taxpayer used the caustic as a pollution control device system (PCDS) at its manufacturing facility. Generally, for sales and use tax purposes the term sale at retail does not include the sale…
TN: Notice 21-05 Smokeless Nicotine Products Exempt from Tennessee Tobacco Tax Public Chapter 69 (2021), effective March 31, 2021, amends the definitions of “cigarette” and “tobacco products” and adds a new definition of “smokeless nicotine product” to clarify that smokeless nicotine products are not subject to Tennessee tobacco tax. Tennessee Tobacco Tax Tennessee imposes a…
INDIANA: The Indiana Department of Revenue (department) discussed the applicability of sales and use tax to a manufacturer’s (taxpayer’s) various purchases of software. Generally, purchases of tangible personal property including computer software are subject to sales tax. However, the purchase of services is exempt from sales tax. In this matter, the taxpayer filed tax refund…
ARKANSAS: A photography service provider (taxpayer) was liable for Arkansas sales and use tax assessed against her because she failed to timely file returns reporting taxable sales. In this matter, the Department of Finance and Administration (department) issued a notice assessing tax, penalty, and interest against the taxpayer as she failed to report taxable sales….
AUSTIN, TX – Because of the winter storm and widespread power outages, the Feb. 22 due date for state taxes and fees to be reported and paid will be extended by one week, to March 1, Texas Comptroller Glenn Hegar announced. The due date extension applies to all state taxpayers. It is automatic, and taxpayers…
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