IA – For Iowa sales and use tax purposes, a yoga franchisee’s (taxpayer’s) classes were not subject to sales and use tax as the instruction charges qualified for the statutory exemption. In this matter, the taxpayer offered yoga classes to customers and petitioned for a declaratory order clarifying whether its services of yoga classes to…

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,…

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…

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…

Arkansas – Farmer’s ATV Purchase Did Not Qualify for Farm Machinery and Equipment Exemption A taxpayer’s protest against Arkansas sales tax assessment on its purchase of an ATV was denied because the taxpayer failed to prove entitlement to the farm machinery and equipment exemption by a preponderance of the evidence. Generally, farm machinery and equipment…

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…

The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning July 1, 2020. City Rate Changes City rate changes and developments are as follows: Burlingame increases its rate from 8.5% to 9.0%. Princeton increases its rate from 8.5% to 9.5%. Douglass decreases its rate from to 8.5% 7.5%….

TEXAS: The following remedies have been set forth by the Texas State Comptroller’s Office to address COVID-19: We’re thankful to those businesses that were able to remit state and local sales taxes they collected from customers in February on the March 20, 2020, due date. We understand that virtually all of our taxpayers are doing…