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Like many states, Illinois provides an exemption to its Retailers Occupation Tax (sales tax) for machinery and equipment primarily used in a manufacturing operation. However, that exemption does not extend to machinery and...more
Not surprisingly, state Department of Revenues are finally addressing the taxability of Artificial Intelligence (AI) components. The Kentucky Department of Revenue recently issued guidance in its Winter 2025/2026 Sales Tax...more
On his last day in office, New Jersey Attorney General (AG) Matt Platkin announced a consent order resolving a consumer fraud investigation into Skims Body, Inc. for charging consumers in New Jersey sales tax on items that...more
The Canada Revenue Agency (“CRA”) has recently revised its longstanding administrative position on the GST/HST exempt-treatment of mutual fund trailing commissions. Under the new position that will be enforced as of July 1,...more
On December 18th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by Strafford/Barbri. The webinar discussed recent state tax developments in the Northeast....more
Washington state has enacted sweeping new taxes on high-value vehicles, recreational watercraft, and noncommercial aircraft under Engrossed Substitute Senate Bill 5801 (ESSB 5801), signed into law in 2025. The bill creates a...more
On December 8th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by HalfMoon. The webinar discussed recent New York tax developments....more
In a decision issued on October 23, 2025, the Alabama Tax Tribunal (the “Tribunal”) denied Alabama Chips, Inc.’s (“Alabama Chips”) refund claim for sales tax paid on certain heavy equipment. The case centered on whether...more
Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the most significant steps: incorporating under state law, adopting internal governance...more
On November 4, 2025, the Government of Canada (“Government”) released its long-awaited budget (“Budget 2025”), which includes important sales and excise tax measures and confirms the Government’s intention to proceed with...more
The Professor Paul J. Hartman Memorial State and Local Tax (SALT) Forum, sponsored in conjunction with Vanderbilt University Law School, is a premier event that offers industry professionals, practitioners, and state revenue...more
Effective October 1, 2025, Florida has repealed § 212.031, Florida Statutes, eliminating the state sales tax, including any discretionary local surtaxes, on the rental of commercial real property....more
A recent property tax decision from the Connecticut Appellate Court, McHenry Solar, LLC v. Town of Hampton, Conn. App. Ct., Dkt. No. AC 47636, 09/23/2025, may also have sales tax implications. In McHenry, the taxpayer sought...more
Customers booking accommodations through Airbnb pay two charges, a “Nightly Rental Charge,” which is paid to the property owner, and a “Guest Fee,” which is retained by Airbnb. Airbnb recently sued the Colorado Department of...more
Introduction - A major change has occurred, impacting commercial landlords and tenants in Florida. Effective October 1, 2025, Section 212.031 of the Florida Statutes, which imposed a state sales tax on commercial lease...more
In BellSouth Telecommunications, LLC et al. v. Ala. DOR, Ala. Tax Tribunal, Dkt. No. S. 22-829-LP (Sep. 23, 2025), the Alabama Tax Tribunal upheld the Department of Revenue’s denial of a sales tax refund sought by a...more
Kilpatrick’s David Hughes recently spoke at the Institute for Professionals in Taxation (IPT) Sales Tax Symposium on “Proactive Sales Tax Strategies for Effective Risk Management and Compliance.” The session addressed...more
The Washington Department of Revenue (DOR) released an Interim Guidance Statement (IGS) on Advertising Services implementing Engrossed Substitute Senate Bill (ESSB) 5814 ahead of the October 1, 2025, effective date. In...more
The proposed amendments and new regulation address the need to clarify and update California’s sales and use tax regulations as they apply to software transactions, particularly those involving Technology Transfer Agreements...more
The Texas Comptroller of Public Accounts recently upheld an assessment of additional sales tax on construction services performed between 2014 and 2017. [(Tex. Comptroller of Pub. Accts., Decision No. 118,954, June 10, 2025)]...more
Florida has historically been the only state that charged sales tax on commercial leases. That changed on June 30, when Florida Gov. Ron DeSantis signed House Bill 7031 into law. ...more
Kilpatrick’s Jordan Goodman recently spoke at the Council On State Taxation – 2025 SALT Technology Workshop in the San Francisco Bay Area about the “The Top SALT Taxes Impacting the Technology Sector”. This workshop covered...more
On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...more
Washington’s sales tax on advertising services takes effect October 1, 2025, and comes in two forms: a tax on digital automated services and a tax on retail sales of advertising services. Both impositions apply to digital...more
New Florida legislation will have a significant impact on the commercial real estate market. Florida House Bill 7031 (“HB 7031”) will become effective October 1, 2025, repealing the state sales tax on commercial rent and...more