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 exhibiting outdoor […]
Kansas Sales Tax Equipment rental charges includable in gross receipts
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 be part of the tax base of its retail charges, as supported by the plain language of Kan. Stat. […]
Colorado Sales Tax Credit card surcharges
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, and the taxable […]
Washington Digital photos subject to retail sales tax
Washington Digital photos subject to retail sales tax 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
Washington Sales Tax on Fees collected from a personal training business subject to tax 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. Although the taxpayer […]
New York Sales Tax Ruling on usage agreement reversed
New York Sales Tax Ruling on usage agreement reversed The Tax Appeals Tribunal has reversed an a 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 […]
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
Mississippi Sales and Use Taxes Reminder about wholesale purchases of alcoholic beverages in Mississippi The Mississippi Department of Revenue has released a notice regarding L. 2022, S2844, effective 07/01/2022 (reported in State Tax Update , 04/26/2022), which removed the sales tax on the wholesale purchase of alcoholic beverages. The notice explains that all Mississippi licensed permittees purchasing […]
Maryland Partnerships Maryland enterprise zone program
Maryland Partnerships Maryland enterprise zone program 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. “Focus area employee” means an individual who earns at least 120% of the state minimum wage (previously, 150% of the federal minimum wage). “Qualified employee” means an individual who is hired to fill a newly […]
Maryland Sales and Use Taxes Short-term lease or rental of heavy equipment
Maryland Sales and Use Taxes Short-term lease or rental of heavy equipment L. 2022, H795 (c. 634), effective 07/01/2022, amends the gross receipts tax on short-term leases or rentals of heavy equipment property. The tax does not apply to a short-term lease or rental of heavy equipment property to the federal government, Maryland, a county, or a municipality. […]