Telecommunications Services Texas Sales Tax Audit
Overview of Texas Sales Tax on Telecommunications Services Telecommunications services between locations in Texas are subject to state and local sales tax, whereas most interstate telecommunications services are only subject to state sales tax. Mobile telecommunications services are subject to state and local sales tax based on the place of primary use. “Telecommunications services” is […]
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 are providing hotel consumables such as: If you are undergoing a Texas sales and use tax audit, then you should know that the Texas Comptroller of Public Accounts (“Comptroller”) has long held the position that […]
Georgia Sales Tax Audit On Warranty Services
Overview If you are in the business of providing services under a warranty contract, then you do not have an obligation to collect and remit sales tax. Most car dealers and other sellers of machinery encounter this question when they provide repairs under a warranty contract. If you are undergoing a sales tax audit, it […]
Taxable Services in Texas
Definition of 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: Need Help with a Texas Sales Tax Audit? Facing a sales tax audit in Texas? Contact our attorney for a consultation. Frequently Asked Questions What […]
Texas Sales Tax Audit On Home Renovations
Real Property Repair and Remodeling Important Rules Labor to repair, remodel, or restore residential real property is not taxable.Residential real property includes family dwellings, apartment complexes, nursing homes, condominiums, and retirement homes. It excludes hotels or residential properties rented for less than 30 days. Ownership residence is not required. Nonresidential real property (hospitals, offices, refineries, […]
Texas Sales Tax Audit Coin Operated Machines
Overview 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. Exemptions Here is some good news. Section 2153.004 states that machines which are exempt from taxation […]
Texas Sales Tax On Employee Meals
General Rule on Restaurant Meals and Sales Tax The general rule is that food prepared at a restaurant and sold is subject to sales tax. However, this rule changes when an employee is involved. Sales Tax Rule for Employee Meals The Rule:Meals furnished to restaurant employees immediately prior to, during, or immediately after a work […]
Texas Tobacco Tax Sales Tax Audit Rule 155
Overview of Texas Tobacco Tax Audit Rule 155 If the Texas Criminal Investigations Division (CID) 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 […]
Georgia Sales Tax Cover Admission Charges
Understanding Sales Tax on Cover Charges in Georgia One might be thinking that a cover charge, door-fee, entrance-fee, is 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 and Sales Tax Amusement activities […]
Georgia Hookah Lounge Sales Tax Audit
Understanding the Risks for Hookah Lounge Owners in Georgia 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 […]