Maryland Sales Tax Attorney
Baltimore Maryland’s Outdoor Advertising Excise Tax The U.S. Supreme Court has declined to review a Maryland Court of Appeals case that ruled the City of Baltimore’s outdoor advertising excise tax is constitutional. The taxpayer owns and operates hundreds of billboards subject to the tax. Under the ordinance, the tax is imposed on the privilege of […]
Kansas Sales Tax Equipment Rental Charges Includable In Gross Receipts
Overview Receipt for retail purchase showing cost of items and total expense being held by a person. Court Ruling The Kansas Court of Appeals determined that rental charges and tax on such rental charges the taxpayer paid are includable in its gross receipts. Any cost of doing business that is recovered from a customer must […]
Colorado Sales Tax Credit Card Surcharges
The Colorado Department of Revenue has issued guidance on whether the purchase price for sales tax purposes includes surcharges on credit transactions and, thus, whether such surcharges are subject to sales tax. Under Colorado law, sales tax is imposed on retail sales of tangible personal property. The taxable purchase price is the price to the […]
Washington Digital Photos Subject To Retail Sales Tax
Administrative Review and Hearings Division Decision The Administrative Review and Hearings Division (ARHD) determined that the taxpayer’s sales of digital photographs are subject to retail sales tax. The taxpayer, a portrait photography business, protested the Department of Revenue’s assessment of retail sales tax on its sales of digital photographs on the grounds that it provided […]
Washington Sales Tax On Fees Collected From A Personal Training Business Subject To Tax
Overview The Administrative Review and Hearings Division (ARHD) determined that charges by the taxpayer, an operator of a gym, to a personal training business for the use of the gym to host fitness classes are properly subject to retail sales tax. Key Points of the Decision Reference: Washington Tax Determination No. 20-0297, 11/04/2020, 41 WTD […]
New York Sales Tax Ruling On Usage Agreement Reversed
Overview of the Decision The Tax Appeals Tribunal has reversed an administrative law judge’s (ALJ’s) ruling that the taxpayer’s usage agreement sales were not subject to sales tax. The taxpayer manufactures dermatological disorder treatment products, including a laser used by physicians to treat psoriasis and other skin disorders. While the taxpayer collected sales tax on […]
Texas Sales Taxation Of Payment Card Management Programs
The Texas Comptroller of Public Accounts has provided guidance on the sales and…
Mississippi Sales And Use Taxes Reminder About Wholesale Purchases Of Alcoholic Beverages In Mississippi
Overview of Tax Change The Mississippi Department of Revenue has released a notice regarding L. 2022, S2844, effective July 1, 2022 (reported in State Tax Update, April 26, 2022), which removed the sales tax on the wholesale purchase of alcoholic beverages. Key Points from the Notice Retail Sales Tax Responsibilities Notice 72-22-05, Mississippi Department of […]
Maryland Partnerships Maryland Enterprise Zone Program
Overview of Recent Amendments L. 2022, H478 (c. 732), effective 06/01/2022 and applicable to all taxable years beginning after 12/31/2021, amends the Maryland enterprise zone program. Key Definitions Updated The amendment to the earnings requirement applicable to the Focus Area Employee definition also applies to the definition of Qualified Employee. Additional Amendments Frequently Asked Questions […]
Maryland Sales And Use Taxes Short-Term Lease Or Rental Of Heavy Equipment
Overview L. 2022, H795 (c. 634), effective 07/01/2022, amends the gross receipts tax on short-term leases or rentals of heavy equipment property. Key Updates Summary of Changes Exempt Entities Simplified Reporting Rental businesses no longer need to report details of equipment to counties or municipalities for property tax exemption purposes. Elimination of Local Tax Calculations […]