Skip to main content
Category

Sales Tax

Sales Tax

Maryland Sales Tax Attorney

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…
Ansari Law Firm
September 1, 2022
Sales Tax

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…
Ansari Law Firm
September 1, 2022
Sales Tax

Washington Digital photos subject to retail sales tax

Washington Digital photos subject to retail sales tax The Administrative Review and Hearings Division (ARHD) determined that the taxpayer's sales of digital photographs are subject to retail sales tax. The taxpayer, a portrait photography business, protested the Department of Revenue's assessment of retail sales tax on its sales of digital photographs on…
Ansari Law Firm
September 1, 2022
Sales Tax

New York Sales Tax Ruling on usage agreement reversed

New York Sales Tax Ruling on usage agreement reversed The Tax Appeals Tribunal has reversed an a administrative law judge's (ALJ's) ruling that the taxpayer's usage agreement sales were not subject to sales tax. The taxpayer manufactures dermatological disorder treatment products, including a laser used by physicians to treat psoriasis and…
Ansari Law Firm
September 1, 2022
Sales Tax

Mississippi Sales and Use Taxes Reminder about wholesale purchases of alcoholic beverages in Mississippi

Mississippi Sales and Use Taxes Reminder about wholesale purchases of alcoholic beverages in Mississippi The Mississippi Department of Revenue has released a notice regarding L. 2022, S2844, effective 07/01/2022 (reported in State Tax Update , 04/26/2022), which removed the sales tax on the wholesale purchase of alcoholic beverages. The notice explains that…
Ansari Law Firm
September 1, 2022
Sales Tax

Maryland Partnerships Maryland enterprise zone program

Maryland Partnerships Maryland enterprise zone program L. 2022, H478 (c. 732), effective 06/01/2022 and applicable to all taxable years beginning after 12/31/2021, amends the Maryland enterprise zone program. “Focus area employee” means an individual who earns at least 120% of the state minimum wage (previously, 150% of the federal minimum wage). “Qualified employee” means an…
Ansari Law Firm
September 1, 2022