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Sales Tax

Sales Tax

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…
Ansari Law Firm
November 10, 2022
Sales Tax

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…
Ansari Law Firm
November 10, 2022
Sales Tax

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…
Ansari Law Firm
November 10, 2022
Sales Tax

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…
Ansari Law Firm
November 10, 2022
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