Sales Tax

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…

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…

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,…

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…

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…

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…

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…

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…

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…

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…