Alabama Sales Tax on Groceries

The Alabama House of Representatives passed four bills reducing the state sales tax on food and increasing some tax breaks for Alabamians, including retirees 65 and older. “Today, we have the opportunity to reduce taxes on just about everyone in the State of Alabama,” said Rep. Danny Garrett.

Texas Car Dealership form 8300 reporting requirements

Texas Car Dealership form 8300 reporting requirements Form 8300 Reporting Guidelines for Dealerships Vehicle Purchase and Additional Transactions Payment Methods and Reporting Requirements Taxpayer Identification Number (TIN) Requirements Transactions Over $10,000 Wholesalers and Multiple Purchases Handling Customer Inquiries on Form 8300 Penalties for Non-Compliance Electronic Filing and ACH Payments Finance Companies and Cashier’s Checks Customer […]

The test to determine if a data processing service is ancillary to a nontaxable service

The test to determine if a data processing service is “ancillary” to a nontaxable service The test to determine if a data processing service is “ancillary” to a nontaxable service does not rest on the essence of the transaction test. That test focuses on uncovering the ultimate objective of the buyer—what Combs v. Chevron, Inc., […]

Texas Sales Tax Exemptions on Manufacturing machinery natural gas and data centers

Texas Sales Tax Exemptions on Manufacturing machinery natural gas and data centers Texas businesses are exempt from state sales and use tax on specific expenses, including manufacturing machinery & equipment, natural gas & electricity, and certain data center expenses. Manufacturing Machinery & Equipment Leased or purchased machinery, equipment, replacement parts, and accessories used in manufacturing, processing, fabricating, […]

IRS Audit Reconsideration for missed tax court deadlines

IRS Audit Reconsideration for missed tax court deadlines Audit Reconsideration Process (IRS & State Tax Authorities) Audit reconsideration is a process that allows taxpayers to request a review of an IRS or state tax agency audit assessment if they believe the findings are incorrect. This process is used when a taxpayer has new evidence, believes there was […]

Rules for Texas Marketplace Sellers and Marketplace Providers

Rules for Texas Marketplace Sellers and Marketplace Providers In Texas, a “marketplace” is defined as any physical or electronic platform where individuals or businesses—other than the platform owner or operator—sell taxable items. This definition includes stores, websites, software applications, and catalogs. While the term can apply broadly, it most commonly refers to third-party platforms like Amazon, eBay, and Etsy, […]