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State Taxes Tangible Property Sales & Use Tax

Balch & Bingham LLP

Three Ways Businesses Can Prepare For A Sales And Use Tax Audit To Maximize Potential Savings

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"[I]n this world nothing can be said to be certain, except death and taxes." Many of us are familiar with this famous statement by Benjamin Franklin, and the sentiment expressed then also remains true today. The thing about...more

Hahn Loeser & Parks LLP

Are Your Ohio Construction Contracts at Risk?

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In Ohio, the sale of taxable tangible personal property or services are subject to the Ohio sales tax. Similarly, the use of taxable tangible personal property or services for which the vendor did not charge sales tax is...more

Blank Rome LLP

Tangible Means Tangible—State High Court Rules for Taxpayer in Sales Tax Dispute

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As technology advances and an increasing number of products that used to be sold in tangible form are now instead sold in digital form, states are faced with the challenge of adapting their sales and use taxes, which have...more

Freeman Law

Information Technology Services and the Texas Sales and Use Tax

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Information Technology Services and the Texas Sales and Use Tax - Under certain circumstances, information technology and associated services may be subject to Texas sales and use tax. The specifics depend on how the Texas...more

Freeman Law

Software—What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

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Software can be taxed differently under the Texas sales and use tax, depending on the rights granted to the purchaser and method of delivery. Or, at least, so says the Texas Comptroller of Public Accounts (or “Comptroller”...more

Sullivan & Worcester

Of Countertops and Sales Tax in Massachusetts

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Remodeling one’s kitchen is undoubtedly one of the most expensive items on a fixer-upper owner’s budget. The Tax Trotter knows first-hand – she and Mr. Tax Trotter purchased the worst house on the best block 8 years ago and...more

BakerHostetler

Streaming Services - A Square Peg in a Round Tax Hole

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This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...more

McDermott Will & Emery

Batten Down the Hatches: Digital Tax Nor’easter Coming This Fall

Recently passed budget legislation in both Connecticut and Rhode Island included tax increases on sales of digital goods and services. The Connecticut bill has been signed into law. The Rhode Island bill passed late last...more

Baker Donelson

Spotlight on Alabama: Alabama Supreme Court Holds that All Software is Subject to Sales and Use Tax, While Confirming that...

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In a recent decision, the Alabama Supreme Court held that the sale of computer software, whether "canned" or customized, is subject to Alabama sales and use tax, while confirming that separately invoiced services for custom...more

Bradley Arant Boult Cummings LLP

Alabama Supreme Court Issues Landmark Ruling on the Taxation of Computer Software - SALT Alert: Alabama Edition

In a 5-3-1 decision, the Alabama Supreme Court ruled on Friday that the sale of computer software in Alabama is subject to sales or use tax, even if it’s customized in whole or in part for a particular user (see Ex parte...more

Burr & Forman

South Carolina Department of Revenue Issues Final Guidance for Remote Sellers

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The Policy Division of the South Carolina Department of Revenue has issued a final revenue ruling, SC Revenue Ruling #18-14, addressing retailers without a physical presence in South Carolina. The ruling comes on the heels of...more

Burr & Forman

South Carolina Publishes Remote Seller Sales Tax Guidance

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The Policy Division of the South Carolina Department of Revenue has issued a draft revenue ruling addressing retailers without a physical presence in South Carolina. Comments on the draft ruling are due by August 27, 2018,...more

Alston & Bird

Measuring the Worth of Advisory Opinions: A New York Cloud Computing Illustration

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Guidance from state tax departments can be a useful resource for analyzing how a state’s tax laws apply to a specific set of facts. But with increasing frequency, tax departments are releasing guidance that seems less...more

McDermott Will & Emery

Precedential Cloud Victory in Michigan Court of Appeals

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On October 27, 2015, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners...more

Eversheds Sutherland (US) LLP

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

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