August 22, 2014 5 min read
Missouri sales tax refund Missouri sales tax refund Many retailers issue their own credit cards. These cards are actually backed by outside financing companies who collect a fee from the retailer on each purchase. When a customer uses a store credit card, the finance company pays the retailer the full
Read More August 22, 2014 5 min read
local sales tax local sales tax Sales taxes may be assessed at multiple levels of government. In Alaska’s Kenai Peninsula, for example, the borough (county) government levies a 3% tax on all retail sales. But each of the six cities within the borough may add their own local sales tax,
Read More August 19, 2014 5 min read
sales and use tax sales and use tax Michigan high court finds that consumer must prove retailer paid sales tax on purchase in order to qualify for use tax exemption Use taxes are the consumer counterpart to sales taxes. For example, Michigan imposes a 6% use tax on the “use, storage, and consumption
Read More August 14, 2014 5 min read
wholesale or retail sales wholesale or retail sales Are disposable utensils sales tax exempt for fast food restaurants? Sales tax is usually assessed at the retail level. Most states exempt wholesale transactions from sales tax. But distinguishing retail from wholesale can be problematic. An Alabama appeals court recently had to
Read More July 31, 2014 5 min read
sales tax on extended warranties sales tax on extended warranties Retailers do not usually charge customers more sales tax than the law requires. But that is precisely what Dell Computer did to at least two customers in Rhode Island when they collected sales tax on extended warranties. This led to
Read More July 31, 2014 5 min read
lodging or occupancy taxes lodging or occupancy taxes Many state and local governments impose special sales taxes on hotel rooms. Often called lodging or occupancy taxes, hotels must assess these levies against the price charged for a room. But what about travelers who book and pay for their rooms online
Read More July 15, 2014 4 min read
Back To School sales tax holidays in August Back To School sales tax holidays in August Eleven states have already announced that they will be holding their annual Back To School sales tax holidays in August. Here is an up-to-date list of the dates for the various tax holidays as
Read More July 14, 2014 5 min read
tax discriminates tax discriminates Before adjourning for the summer, the U.S. Supreme Court agreed to hear an important sales and use tax case when it returns in the fall. This will actually be the second time the justices address a dispute between the Commissioner of the Alabama Department of Revenue
Read More May 12, 2014 5 min read
Use taxes Use taxes On May 7, 2014 U.S. Senator and Assistant Majority Leader Dick Durbin (D – Ill.) called on the House of Representatives to pass the Marketplace Fairness Act. The bill passed the Senate with overwhelming bipartisan support last year, but has stalled in the House since that time.
Read More May 07, 2014 5 min read
click through nexus rule click through nexus rule The Supreme Court has recently bolstered state efforts requiring remote vendors to collect sales tax. In a recent ruling, the court declined to review a case challenging New York State’s click through nexus rule. The New York law finds that a remote
Read More April 30, 2014 5 min read
Missouri tax hike to fund transportation tax hike to fund transportation Missouri legislators are endorsing a sales tax increase to replace dwindling fuel tax revenues. The three-quarter cent tax hike passed through the Senate handily the last week of April and was forwarded on to the state House. If both
Read More April 15, 2014 5 min read
tax enforcement In order to preserve the status of its only investment grade bond and reduce its outstanding debt, Puerto Rico has increased its sales tax rate and stepped up tax enforcement. Tax is a logical place to begin repairing the territory’s credit status because taxes can reduce Puerto Rico’s
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