Dealer Assessed Over $526,000 for Unpaid Sales Tax

Dealer Assessed Over $526,000 for Unpaid Sales Tax

August 24, 2023 3 min read

A Wisconsin Dealer Assessed Over $526,000 for Unpaid Sales Tax loses case in court of appeals.

Read More
IL Grocery Sales Tax Suspension Ends

IL Grocery Sales Tax Suspension Ends

July 11, 2023 5 min read

Effective July 1, 2023, retailers should resume collection of the state one-percent (1%) low rate on sales of groceries normally taxed at this rate. 
Read More
South Dakota Delivery Charges: Taxable or Not?

South Dakota Delivery Charges: Taxable or Not?

July 11, 2023 6 min read

A retailer’s charge for delivery and handling of taxable products is subject to the same state and municipal sales tax as the product when delivered in South Dakota.
Read More

Pre-2019 Amazon Marketplace Sales Classification

Pre-2019 Amazon Marketplace Sales Classification

February 22, 2023 5 min read

The courts agreed with the DTFA. In a January 9, 2023, decision, the California Second District Court of Appeal upheld a trial judge’s earlier ruling dismissing Grosz’s lawsuit.
Read More
New Colorado Retail Delivery Fee July 1, 2022

New Colorado Retail Delivery Fee July 1, 2022

June 17, 2022 6 min read

Read More

Economic Nexus in Florida Effective July 1, 2021

June 23, 2021 5 min read

Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year.
Read More

Mid-Month Change to Hillsborough County FL

March 23, 2021 7 min read

Effective immediately, the combined state and local sales and use tax rate for Hillsborough County is 7.5%. Dealers should collect only the combined 7.5% rate.
Read More

3-year Lawsuit Over $3.76 in Interest Finally Settled

July 29, 2020 5 min read

In 2017, multi-level marketing company LuLaRoe faced allegations of improperly assessing sales tax against certain customers. LuLaRoe sells clothing through “independent representatives.” According to a February 2017 report from CBS News, sales tax was collected based on where the sales representative lived, as opposed to the customer’s residence. This led
Read More

Are Discount Membership Cards Subject to Sales Tax?

June 11, 2020 5 min read

SC Dept. of Revenue vs. Books-A-Million Sales tax normally applies to the purchase of “tangible personal property.” On its face, the definition of “tangible” is fairly straightforward. For example, South Carolina law classifies tangible personal property as “personal property which may be seen, weighed, measured, felt, touched, or which is
Read More

TN Extends Sales Tax Collection to Marketplace Facilitators

May 21, 2020 5 min read

Tennessee is the most recent, and one of the last, state to adopt a new tax collection law to third-party marketplace facilitators.  On April 1, 2020, Gov. Bill Lee signed Senate Bill 2182, which takes effect on October 1, 2020.   Since the U.S. Supreme Court’s 2018 decision in South
Read More

“Things of the Soil” Tax Exemption

April 29, 2020 5 min read

Michigan Court: Use Tax Exemption for “Things of the Soil” Does Not Cover Lawn Care Businesses   Is lawn care a form of “agriculture”? After all, grass is a plant, so growing and caring for a lawn would seem to fit within the literal meaning of agriculture. Yet most of
Read More

MO Sales Tax Ruling: Furniture Sold to Hotels Is Taxable

April 16, 2020 5 min read

Missouri Supreme Court: Furniture Sold to Hotels Is Not “Resold” to Guests In the United States, sales tax is generally assessed only on the final “sale” of a good to a consumer or end-user. A “sale for resale” is therefore normally exempt from paying tax. But what qualifies as a
Read More


1 2 3 12 Next