Sales Tax

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…

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…

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…

 Maryland Sales and Use Taxes Taxation of digital products in Maryland L. 2022, S723 (c. 535), effective 07/01/2022, amends the definition of “digital product” for purposes of application of the sales and use tax. “Digital product” does not include: (1) a product having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar…

Arkansas Sales and Use Taxes Motor vehicle sales tax credit disallowed A taxpayer was not entitled to a sales tax credit against the sales price of a new motor vehicle as the title of the used motor vehicle was not in the taxpayer's name, but in another entity's name. Ark. Regs.…

Maryland Sales and Use Taxes Maryland tangible personal property and services subject to tax The Maryland Comptroller's Office has issued a list of tangible personal property and services the sale of which is subject to sales and use tax. This is not a complete list, but may be used as a guide…

Maryland Property Tax Business personal property exemption The Maryland State Department of Assessments and Taxation (SDAT) alerts taxpayers of the increase in the exemption from personal property assessment for all Maryland businesses from $2,500 to $20,000 due to recently enacted legislation (as reported in State Tax Update , 05/19/2022). The SDAT will automatically adjust assessments of…

Maryland—Property Tax—Baltimore City annual property tax. Effective June 23, 2022, the City of Baltimore has enacted Ordinance No. 22-143, Council Bill No. 22-0236, which imposes an annual tax on all property in the City of Baltimore, except property exempt by law, for the period July 1, 2022 through June 30,…

Maryland issues updated guidance on sales of digital products and digital code. The Maryland Comptroller's Office has issued updated guidance on the sales and use taxation of digital products and digital code. The guidance conforms to recently enacted legislation that amended the definition of “digital product” to exclude certain products where the purchaser…