Texas Hotel Consumables sales tax audit
Sales Tax Audit for Texas Hotel Consumables If you are the owner of a hotel, then, chances are that you providing hotel consumables – soap, shampoo, conditioner, mouthwash, shower caps, pens, notepads, and other similar non-reusable, consumable items . If you are undergoing a Texas sales and use tax audit, then, you should know that […]
Georgia Sales Tax Audit on Warranty Services
Georgia Sales Tax Audit on Warranty Services If you are in the business of providing services under a warranty contract, then, you do not have an obligation of collecting and remitting sales tax. Most car dealers and other sellers of machinery run into this question when they are providing repairs under a warranty contract. If […]
Taxable Services in Texas
Taxable Services in Texas Taxable services” is defined in Tax Code Section 151.0101 to include 17 broad categories of services.Sec. 151.0101. “TAXABLE SERVICES”. (a) “Taxable services” means:(1) amusement services;(2) cable television services;(3) personal services;(4) motor vehicle parking and storage services;(5) the repair, remodeling, maintenance, and restoration of tangible personal property, except:(A) aircraft;(B) a ship, boat, […]
Texas sales tax audit on home renovations
Texas sales tax audit on home renovations Real Property Repair and Remodeling Here are some important rules: Labor to repair, remodel, or restore residential real property is not taxable. Residential real property means family dwellings, including apartment complexes, nursing homes, condominiums, and retirement homes. It does not include hotels or residential properties rented for periods […]
Texas Sales Tax Audit Coin Operated Machines
Texas Sales Tax Audit: Coin Operated Machine Tax A tax is imposed on any person engaged in any business dealing with coin-operated amusement machines OR engaged in business to own or operate coin-operated amusement machines exclusively on premises occupied by and in connection with the business. Here is some good news. Section. 2153.004 states that […]
Texas Sales Tax On Employee Meals
Texas Sales Tax On Employee Meals The general rule is that food prepared at a restaurant and sold is subject to sales tax. However, the rule changes when there is an employee involved. The rule: Meals furnished to restaurant employees immediately prior to, during, or immediately after a work shift are not taxable, if the meals […]
Texas Tobacco Tax Sales Tax Audit Rule 155
Texas Tobacco Tax Sales Tax Audit Rule 155 If the Texas Criminal Investigations Division randomly stops by your place of business for a routine audit, you may want to know your obligations. They are primarily looking for proof that you only purchased tobacco products from authorized vendors. Authorized vendors are those who are registered with […]
Georgia Sales Tax Cover Admission Charges
Georgia Sales Tax Cover Admission Charges One might be thinking that a cover charge, door-fee, entrance-fee, are not the sale of a tangible product so that there is no sales and use tax implication. However, there are some exemptions to services (non-tangibles) which call for taxation. Amusement activities recapture otherwise non-taxable service transactions into sales […]
Georgia Hookah Lounge Sales Tax Audit
Georgia Hookah Lounge Sales Tax Audit If you are an owner of a Hookah Lounge in the Metro-Atlanta Georgia area, then, you might be on the hook for a little bit more than just tobacco tax. Tobacco tax is just the tip of the audit. The auditors will likely ask you for proof of payment […]
Texas Sales Tax Audit on Cover Charges
Texas Sales Tax Audit on Cover Charges Are you charging sales tax on cover charges at your place of business? The State of Texas’ Comptroller’s Office wants you to! Cover charges are any flat fee type of charge that is levied on as an entrance fee. This normally relates to businesses such as bars, restaurants, and clubs. […]