January 27, 2015 5 min read
board of equalization board of equalization In California, all sales and use taxes are administered at the state level by an agency known as the Board of Equalization. Counties and cities may impose their own sales and use taxes, but the board handles all collection and distribution. The sales tax
Read More January 21, 2015 5 min read
Missiouri constructions sales tax exemptions Missiouri constructions sales tax exemptions Missouri’s highest court recently issued three decisions regarding the application of sales and use taxes to materials used in construction. Fred Weber, Inc. v. Director of Revenue In the first case, Fred Weber, Inc. v. Director of Revenue, a manufacturer
Read More January 13, 2015 5 min read
sales tax record keeping sales tax record keeping All businesses responsible for collecting sales tax must keep proper records. Tax authorities will not accept incomplete or inaccurate accounts. And judges will not listen to excuses. These things are usually taken as a given, but sometimes we see a reminder of just
Read More December 30, 2014 5 min read
sales tax exempt sales tax exempt Savvy businesses often look for loopholes they can exploit to (legally) avoid paying sales taxes. But state revenue departments and courts tend to frown on creative interpretations of the law. A group of telecommunications companies in Michigan recently learned this lesson. Like many states,
Read More December 29, 2014 5 min read
sales verses use tax sales verses use tax Businesses must often decide whether they are liable for sales or use tax on certain property. Sales tax applies to goods purchased for resale to the final consumer, while use tax is assessed when the business uses the property to provide another
Read More December 11, 2014 5 min read
Tennessee assesses use tax on stored property. Sometimes just storing valuable personal property can raise tax issues. A businessman in Tennessee recently learned this lesson when the state assessed more than $100,000 in use tax on stored property against him for keeping a motor home within the state’s borders.
Read More December 09, 2014 5 min read
Commerce Clause Commerce Clause As Congress holds off on extending Internet sales taxes, state courts continue to deal with how to apply local tax laws to online sales. Recently a Florida appeals court rebuffed the state’s effort to collect sales tax from an Internet-based small business that sells flowers, gift
Read More November 18, 2014 5 min read
Long live internet sales tax! internet sales tax internet sales tax Speaker John Boehner (R-Ohio) made it clear that the bill containing the current version of the Marketplace Fairness Act won’t come up for a vote in the House this session. “The speaker has made clear in the past he
Read More October 27, 2014 5 min read
use tax requirements use tax requirements A Mississippi air business dinged for confusion over sales verses use tax State officials frown upon efforts to circumvent use tax requirements, as an airplane dealer in Mississippi recently learned. What is Use Tax? Most states assess either a sales tax or a use
Read More October 27, 2014 5 min read
New York State court case highlights differences between states when it comes to sales tax refund procedures Class actions seeking sales tax refunds are becoming more prevalent. As noted in “Papa John’s in lawsuit over sales tax on delivery fees,” back in July a federal judge in Miami denied a
Read More October 14, 2014 5 min read
taxability taxability Sales tax laws often distinguish the taxability products and services. For example, a pizza restaurant may have to collect sales tax on the sale of pizzas, but not on any delivery fees attached to that sale. This distinction may not always be obvious, however, and many combined product-service
Read More October 07, 2014 5 min read
Other countries, like Canada, allow licensed producers to cultivate and sell marijuana for medicinal purposes.
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