Michigan Sales Tax RAB
The Michigan Department of Treasury has issued an updated Revenue Administrative Bulletin (RAB) explaining sales and use tax exemption claim procedures and formats. This release updates and replaces the general procedures sellers and purchasers should follow when claiming exemptions under the General Sales Tax Act (GSTA) and the Use Tax Act (UTA), which were previously […]
Texas Designated Doctor Exams Ordered By The Texas Department of Insurance Sales Tax
Texas Comptroller of Public Accounts ruled that charges for designated doctor…
Arkansas Sales Tax Farm Machinery And Equipment Exemption All-Terrain Vehicles
Overview The Arkansas Department of Finance and Administration Office of Hearings and Appeals determined that the taxpayer did not prove entitlement to the farm machinery and equipment exemption by a preponderance of the evidence for purchases of all-terrain vehicles (ATVs). Sales Tax Liability Generally, the liability for collection and remittance of sales tax is on […]
Arkansas Sales Tax Situs Of The Sale Items Shipped Into Arkansas
Overview of the Ruling The Arkansas Department of Finance and Administration Office of Hearings and Appeals upheld a use tax assessment against a taxpayer for transactions involving complimentary meals. The taxpayer argued that Arkansas sales tax should apply to these transactions. Under this reasoning, the burden of collection and remittance of tax would fall upon […]
California Sales Tax Collection From Out-Of-State Customers On California Exempt Transactions
Background of the Ruling The California Office of Tax Appeals has ruled that a weight loss and nutritional products retailer must remit tax collected from out-of-state customers on California exempt or non-taxable transactions. The retailer accepts customer orders through its California call center and website and ships the property to end-use consumers from a California […]
New Mexico Gross Receipts Sales Tax On Hospitals
Overview of Tax Changes The New Mexico Taxation and Revenue Department has issued a publication that explains the gross receipts tax and governmental gross receipts tax changes for hospitals arising out of statutory changes enacted during the 2019 legislative session and effective July 1, 2019. The publication provides a summary overview of: These taxes apply […]
Vehicle Service Contracts Were Washington Wholesale Sales
The Washington Court of Appeals reversed the decision of the Washington Superior Court granting summary judgment to the Department of Revenue and remanded the matter for the superior court to grant summary judgment in favor of the taxpayer. The taxpayer, a seller of vehicle extended warranties (VSCs), had challenged the Department’s determination that transactions in […]
IRS Form 8082 Notice Of Inconsistent Treatment K1
Understanding Form 8082 for Inconsistent K-1 Treatment Have you received an inconsistent Schedule K-1 from an S-Corporation?Basically, has one of your business partners issued the incorrect payment amount? If so, you will need to file IRS Form 8082 to inform the IRS of this problem. Many times, once these forms are issued, the K-1 producer […]
Maryland Sales Tax Attorney
Baltimore Maryland’s Outdoor Advertising Excise Tax The U.S. Supreme Court has declined to review a Maryland Court of Appeals case that ruled the City of Baltimore’s outdoor advertising excise tax is constitutional. The taxpayer owns and operates hundreds of billboards subject to the tax. Under the ordinance, the tax is imposed on the privilege of […]
Kansas Sales Tax Equipment Rental Charges Includable In Gross Receipts
Overview Receipt for retail purchase showing cost of items and total expense being held by a person. Court Ruling The Kansas Court of Appeals determined that rental charges and tax on such rental charges the taxpayer paid are includable in its gross receipts. Any cost of doing business that is recovered from a customer must […]