News & Articles

Latest Sales Tax News

December 5, 2022 in Sales Tax

Factor Presence Nexus Standard

Factor Presence Nexus Standard Under factor-based nexus, or factor presence nexus, an out-of-state company has nexus if it has property, payroll, or sales that exceed certain thresholds during the tax period. The (MTC) adopted a factor presence nexus standard model statute. The model includes threshold amounts to use in determining if enough substantial nexus exists to subject a business to state income tax.…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax on Fence Construction Labor and Materials Markup

Arkansas Sales Tax on Fence Construction Labor and Materials Markup Sales tax does not apply to services to initially install, alter, add, clean, refinish, replace, or repair nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate. This is a contractor service, and…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax Janitorial Services

Arkansas Sales Tax Janitorial Services Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under…
Read More
November 10, 2022 in Sales Tax

Arkansas sales tax of tangible personal property from an out-of-state vendor

Arkansas sales tax of tangible personal property from an out-of-state vendor Arkansas—Sales & Use Taxes—Purchase in Arkansas of tangible personal property from an out-of-state vendor. The Arkansas Department of Finance and Administration Office of Hearings and Appeals has sustained a compensating use tax assessment issued against the taxpayer for a…
Read More
View more

Latest IRS Tax News

December 5, 2022 in Sales Tax

Factor Presence Nexus Standard

Factor Presence Nexus Standard Under factor-based nexus, or factor presence nexus, an out-of-state company has nexus if it has property, payroll, or sales that exceed certain thresholds during the tax period. The (MTC) adopted a factor presence nexus standard model statute. The model includes threshold amounts to use in determining if enough substantial nexus exists to subject a business to state income tax.…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax on Fence Construction Labor and Materials Markup

Arkansas Sales Tax on Fence Construction Labor and Materials Markup Sales tax does not apply to services to initially install, alter, add, clean, refinish, replace, or repair nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate. This is a contractor service, and…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax Janitorial Services

Arkansas Sales Tax Janitorial Services Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under…
Read More
November 10, 2022 in Sales Tax

Arkansas sales tax of tangible personal property from an out-of-state vendor

Arkansas sales tax of tangible personal property from an out-of-state vendor Arkansas—Sales & Use Taxes—Purchase in Arkansas of tangible personal property from an out-of-state vendor. The Arkansas Department of Finance and Administration Office of Hearings and Appeals has sustained a compensating use tax assessment issued against the taxpayer for a…
Read More
View more

Latest USDA News

December 13, 2022 in IRS Tax

Only fans IRS criminal tax investigation attorney

Only fans IRS criminal tax investigation attorney In 2020, OnlyFans posted a gross revenue of $2.3 Billion. Just one year later that figure increased to $4.8 Billion. When the IRS sees that a single industry is producing this level of growth and revenue, it is just a matter of time…
Read More
December 5, 2022 in Sales Tax

Factor Presence Nexus Standard

Factor Presence Nexus Standard Under factor-based nexus, or factor presence nexus, an out-of-state company has nexus if it has property, payroll, or sales that exceed certain thresholds during the tax period. The (MTC) adopted a factor presence nexus standard model statute. The model includes threshold amounts to use in determining if enough substantial nexus exists to subject a business to state income tax.…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax on Fence Construction Labor and Materials Markup

Arkansas Sales Tax on Fence Construction Labor and Materials Markup Sales tax does not apply to services to initially install, alter, add, clean, refinish, replace, or repair nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate. This is a contractor service, and…
Read More
November 10, 2022 in Sales Tax

Arkansas Sales Tax Janitorial Services

Arkansas Sales Tax Janitorial Services Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under…
Read More
View more

Contact our Tax Attorneys to Discuss your Case

Call (888) 577-1482