Illinois Sales Tax News

Factor Presence Nexus Standard Under factor-based nexus, or factor presence nexus, an out-of-state company has nexus if it has property,

Chicago personal property lease transaction tax is not ad valorem or local sales tax  An Illinois Court of Appeals ruled

Georgia Uber Safe Ride sale tax Georgia Tax Tribunal granted summary judgment holding that Uber Safe Rider fees are “sales

Arkansas Sales Tax on Fence Construction Labor and Materials Markup Sales tax does not apply to services to initially install,

Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing

Arkansas sales tax of tangible personal property from an out-of-state vendor Arkansas—Sales & Use Taxes—Purchase in Arkansas of tangible personal

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