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Sales Tax

Sales Tax

Michigan Real Property Sales Tax Exemption

Michigan Real Property Sales Tax Exemption Michigan exempts from sales tax the sale of tangible property used for production, manufacturing, or recycling of aggregate by the property if the aggregate is used as an ingredient or component part for construction, maintenance, repair, or reconstruction of real property in Michigan. The…
Ansari Law Firm
July 10, 2023
Sales Tax

Factor Presence Nexus Standard

Factor Presence Nexus Standard Under factor-based nexus, or factor presence nexus, an out-of-state company has nexus if it has property, payroll, or sales that exceed certain thresholds during the tax period. The (MTC) adopted a factor presence nexus standard model statute. The model includes threshold amounts to use in determining if enough substantial nexus exists to subject a business to state income tax.…
Ansari Law Firm
December 5, 2022
Sales Tax

Arkansas Sales Tax Janitorial Services

Arkansas Sales Tax Janitorial Services Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under…
Ansari Law Firm
November 10, 2022
Sales Tax

Minnesota Sales Tax Construction Labor

Minnesota Sales Tax Construction Labor Minnesota Department of Revenue has updated its Contractors and Other Property Installers Industry Guide. The guide clarifies that leased items are not real property because they are not intended to be permanent; but, a transaction is not a lease when the security agreement or deferred…
Ansari Law Firm
November 10, 2022
Sales Tax

Missouri Sales Tax Membership Dues

Missouri Sales Tax Membership Dues Missouri Department of Revenue: decision that a club that owns and maintains, among other things, riding and shooting facilities, owed sales tax on monthly membership dues paid by its members because the dues are fees paid to a place of amusement, entertainment, or recreation pursuant…
Ansari Law Firm
November 10, 2022
Sales Tax

Arkansas Use Tax Complimentary Meals

Arkansas Use Tax Complimentary Meals Arkansas Department of Revenue 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 tax upon the sellers, not the taxpayer, in the…
Ansari Law Firm
November 10, 2022
Sales Tax

Michigan Sales Tax RAB

Michigan Sales Tax RAB Michigan Department of Treasury has issued an updated Revenue Administrative Bulletin ("RAB") explaining sales and use tax exemption claim procedures and formats. The release updates and replaces the general procedures sellers and purchasers should follow when claiming exemptions under the General Sales Tax Act ("GSTA") and…
Ansari Law Firm
November 10, 2022
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