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
Arkansas Sales Tax Farm machinery and equipment exemption all-terrain vehicles 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). Generally, the liability for collection and […]
Arkansas Sales Tax Situs of the sale items shipped into Arkansas
Arkansas Sales Tax Situs of the sale items shipped into Arkansas 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 contended that Arkansas sales tax applied to the transactions, placing the burden of collection and remittance of […]
California Sales Tax collection from out-of-state customers on California exempt transactions
California Sales Tax collection from out-of-state customers on California exempt transactions 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 nontaxable transactions. The retailer accepts customer orders through its California call center and website and ships the […]
New Mexico Gross receipts sales tax on hospitals
New Mexico Gross receipts sales tax on hospitals The New Mexico Taxation and Revenue Department has issued a publication that explains 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 […]
Vehicle service contracts were Washington wholesale sales
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 […]
IRS Form 8082 Notice of Inconsistent Treatment K1
IRS Form 8082 Notice of Inconsistent Treatment K1 Have you received an inconsistent K1 from an S-Corporation? Basically, has one of your business partners issued the incorrect payment amount? If so, you will need to file form 8082 to inform the IRS of this problem. Many times, once these forms are issued, the K1 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 exhibiting outdoor […]
Kansas Sales Tax Equipment rental charges includable in gross receipts
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 be part of the tax base of its retail charges, as supported by the plain language of Kan. Stat. […]
Colorado Sales Tax Credit card surcharges
Colorado Sales Tax Credit card surcharges The Colorado Department of Revenue has issued guidance on whether the purchase price for sales tax purposes includes surcharges on credit transactions and, thus, whether such surcharges are subject to sales tax. Under Colorado law, sales tax is imposed on retail sales of tangible personal property, and the taxable […]