Chicago Personal Property Lease Transaction Tax Is Not Ad Valorem Or Local Sales Tax
Court Ruling Overview An Illinois Court of Appeals ruled that a lease agreement requiring the lessor to pay ad valorem tax and local sales tax on the lease of vehicles and equipment did not obligate the lessor to collect and pay the Chicago personal property lease transaction tax (“lease tax”). Key Determinations by the Court […]
Georgia Uber Safe Ride Sale Tax
Overview The Georgia Tax Tribunal granted summary judgment holding that Uber Safe Rider fees are considered part of the “sales price.” This decision confirms these fees are subject to Georgia sales tax because they form part of the total consideration for the transportation services sold. Sales Price Definition Under Georgia Law Georgia law requires sales […]