Arkansas Sales Tax On Fence Construction Labor And Materials Markup
Overview of Tax Rules for Fence Installation Sales tax does not apply to services to initially install, alter, add, clean, refinish, replace, or repair nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate. This is considered a contractor service, and the contractor is regarded as the consumer […]
Arkansas Sales Tax Janitorial Services
Overview of Arkansas Taxation on Cleaning and Janitorial Services The Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Applicable […]
Arkansas Sales Tax Of Tangible Personal Property From An Out-Of-State Vendor
Overview The Arkansas Department of Finance and Administration Office of Hearings and Appeals has sustained a compensating use tax assessment issued against a taxpayer for a purchase of tangible personal property made from an out-of-state vendor. Legal Basis Under Arkansas law, every person who is: in the state tangible personal property, specified digital products, a […]
Minnesota Sales Tax Construction Labor
Overview of Minnesota Department of Revenue Guidelines The Minnesota Department of Revenue has updated its Contractors and Other Property Installers Industry Guide. The guide provides clarifications on several key areas related to Minnesota sales tax and construction labor. Leased Items and Real Property Tax Status of Construction Labor Guidance for Contractor-Retailers The updated guide provides […]
Missouri Sales Tax Membership Dues
Missouri Department of Revenue Ruling The Missouri Department of Revenue issued a decision involving a club that owns and maintains, among other things, riding and shooting facilities. The Department determined the club owed sales tax on monthly membership dues paid by its members because these dues are considered fees paid to a place of amusement, […]
Alabama Sales Tax On Motor Vehicle Delivery Out Of State-City-County
Overview The Alabama Department of Revenue has repealed and replaced Rule 810-6-3-.03.02, titled:Automotive Vehicles, Certificate of Exemption – Out-of-State/City/County Delivery Form. Key Provisions of the New Rule When a dealer sells any of the following vehicles: And delivers the vehicle outside of Alabama, or outside the city and/or county in which the dealer is located, […]
South Carolina Sales Tax Exemption Medication Below Surface Of Skin
Overview The South Carolina Department of Revenue (DOR) has clarified the application of the state’s sales and use tax exemption concerning specific non-opioid pain medications administered beneath the skin. Details of the Tax Exemption The DOR determined that a non-opioid pain medication administered by a physician or other healthcare professional, in a medical office, using […]
Tennessee Sales Tax Exemption Agricultural Operations
Overview Tennessee Department of Revenue has advised that as a result of L. 2022, S905, beginning January 1, 2023, qualified farmers and nursery operators may purchase certain items exempt from sales and use tax. These exempt purchases include: Exclusions from the Exemption The following items are not included in this exemption: Definition of Agricultural Operations […]
Arkansas Use Tax Complimentary Meals
The Arkansas Department of Revenue upheld a use tax assessment against a taxpayer for transactions involving complimentary meals. Taxpayer’s Argument The taxpayer contended that Arkansas sales tax applied to the transactions, placing the burden of collection and remittance of tax upon the sellers, not the taxpayer, in the absence of an exemption claim. Flaw in […]
Michigan Sales Tax RAB
The Michigan Department of Treasury has issued an updated Revenue Administrative Bulletin (RAB) explaining sales and use tax exemption claim procedures and formats. This release updates and replaces the general procedures sellers and purchasers should follow when claiming exemptions under the General Sales Tax Act (GSTA) and the Use Tax Act (UTA), which were previously […]