Georgia Florist Sales Tax Audit
Retail Sales and Installation Services If a florist makes retail sales and, as part of the transaction, agrees to transplant shrubbery on the land of the purchaser for a lump sum, the tax applies to the total charge, except when installation is billed separately. Telegraphic Delivery Association Rules Where florists sell through telegraphic delivery associations, […]
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: Exemptions from the Parking Excise Tax 1. Illinois State Fair and DuQuoin State Fair Parking 2. State or Government-Operated Parking Areas 3. Parking for Real Estate Lessees 4. Parking Space Purchases by Governmental Entities 5. Leased Parking Spaces to Governmental […]
Arkansas Sales Taxes Initiation Fees And Membership Dues For Recreational Facilities
Overview 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. Legal Basis for Taxability The membership dues and initiation fees qualified as fees for access to amusement, entertainment, athletic, or recreational facilities within […]
Georgia Sales Taxes Exemption For Sale Or Lease Of Computer Equipment Of High-Technology Companies
Overview of the Sales Tax Exemption L. 2022, H1291 (Act 842), effective July 1, 2022, extends the sunset date for the sales tax exemption related to the sale or lease of computer equipment used by high-technology companies. Previously set to expire on June 30, 2023, this exemption is now valid until December 31, 2023. Clarification […]
New Mexico Sales Taxes First New Mexico Cannabis Excise Tax Payments Due May 25
Overview 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. Key Requirement:Taxpayers must be licensed by the Cannabis Control Division of the Regulation and Licensing Department before establishing a cannabis excise tax account. […]
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
Overview of the Regulation Changes 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 the due date from 60 days to 90 days from the date written notice is received from […]
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
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 use these guidelines to assist in determining […]