Texas sales tax audit cloud based educational service
The Texas Comptroller of Public Accounts ruled that a cloud-based software program…
Illinois Sales Taxes Parking excise tax exemptions enacted
L. 2022, H4132 (P.A. 102-0920), effective 05/27/2022, exempts the following from the parking excise tax: (a) for the duration of the Illinois State Fair or the DuQuoin State Fair, parking in a parking area or garage operated for the use of attendees, vendors, or employees of the State Fair and not otherwise subject to tax […]
Arkansas Sales taxes Initiation fees and membership dues for recreational facilities
Arkansas Sales taxes Initiation fees and membership dues for recreational facilities A sales tax assessment issued against the taxpayer for initiation fees and membership dues charged to customers for use of the taxpayer’s recreational facilities, including access to hunting lands, was upheld. The membership dues and initiation fees qualified as fees for access to amusement, […]
Georgia Sales Taxes Exemption for sale or lease of computer equipment of high-technology companies
Georgia Sales Taxes—Exemption for sale or lease of computer equipment of high-technology companies L. 2022, H1291 (Act 842), effective 07/01/2022 , extends the sunset date from June 30, 2023 to December 31, 2023 for the sales tax exemption for the sale or lease of computer equipment to be incorporated into facilities of high-technology companies. The […]
New Mexico Sales Taxes First New Mexico cannabis excise tax payments due May 25
New Mexico Sales Taxes—First New Mexico cannabis excise tax payments due May 25. The first cannabis excise tax filings and payments are due by May 25, 2022. The New Mexico Taxation and Revenue Department began accepting registrations for the new tax on April 1. Taxpayers must be licensed by the Cannabis Control Division of the […]
Texas Franchise Tax Texas franchise tax treatment of commercial printing activities
The Texas Comptroller of Public Accounts has clarified its policy on the Texas…
Texas Sales Tax Resale or exemption certificates due date for audits
Texas Sales Tax Resale or exemption certificates due date for audits The Texas Comptroller of Public Accounts has adopted amended regulations (34 Tex. Admin. Code §§ 3.282, 3.285, and 3.287, effective 04/26/2022) concerning resale or exemption certificates. The amendments conform to statutory provisions increasing from 60 days to 90 days from the date written notice […]
Texas Sales Taxes Personal liability of corporate officers and convenience store manager
The Texas Court of Appeals has ruled that a manager of a convenience store…
South Carolina Sales Use Taxes Transportation tax
South Carolina Sales Use Taxes—Transportation tax guidelines. The South Carolina Department of Revenue (DOR) has issued guidelines to counties who are considering imposing, or are currently imposing, a transportation tax. The transportation tax is administered and collected by the DOR in the same manner that other sales and use taxes are collected. The DOR will […]
Kentucky Sales Tax on Services
Kentucky Sales Tax on Services The Kentucky Department of Revenue (DOR) has issued a new Sales Tax Facts summarizing recent legislation impacting the sales and use tax including taxation of services; changes to taxation of extended warranty services; applications for the film refund credit; and farmer exemption numbers among other changes. The sales and use […]