News & Analysis as of

Sales & Use Tax

Baker Donelson

Business Income and Sales/Use Taxes: What Constitutes a Manufacturer for Certain Tax Incentives

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Manufacturing, as often noted, is the backbone of the American economy. Manufacturers not only innovate and create products that contribute to the betterment of our way of life but are also critically fundamental to our...more

Pillsbury Winthrop Shaw Pittman LLP

Technology Transfer Agreements: Latest Developments in California

Since their introduction in California in 1993, the sales and use taxation of technology transfer agreements has been the subject of significant litigation and a seemingly endless regulation project. In the past few...more

Baker Donelson

SALT Select Developments - August 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Blank Rome LLP

Despite Being an Officer and Previously Writing Checks for a Business, New York Concludes Individual Is Not a Responsible Person

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Although a person having an officer title, being listed on tax documents as a “responsible person,” and having check signing authority will usually be found to be a “responsible person” for New York sales and use tax...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales Tax Exemptions Businesses Should Know

Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more

Freeman Law

Sales and Use Tax: Taxable Information Services

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Among the multitude of “taxable services” listed in the Texas Tax Code are “information services.” Although the Texas Tax Code’s definition of information services is somewhat sparse, the Comptroller has expanded on this...more

Baker Donelson

SALT Select Developments - July 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Freeman Law

Texas Sales and Use Tax | The Manufacturing Exemption

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We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more

Bradley Arant Boult Cummings LLP

Pending U. S. Supreme Court Tax Case Could Affect Multistate Contractors

A case on appeal to the U.S. Supreme Court from the South Dakota Supreme Court should be on your watch list. It involves Ellingson Drainage, Inc., a general contractor headquartered in Minnesota that specializes in installing...more

Buckingham, Doolittle & Burroughs, LLC

Maximizing Ohio Sales and Use Tax Exemptions for Businesses

In Ohio, sales of tangible personal property are presumed taxable unless an exemption exists. On the other hand, services are presumed nontaxable unless specifically enumerated as taxable under Ohio’s Revised Code. Many of...more

Freeman Law

Exemptions from Texas Sales and Use Tax and Construction Contracts

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When the Texas Tax Code provides an exemption from sales and use tax, you’d think everything would be straightforward, right? Unfortunately, it’s sometimes not that simple, especially when it comes to construction contracts....more

Davis Wright Tremaine LLP

Washington Legislature Authorizes Sales Tax Exemption for Affordable Housing Conversion Projects

Among the raft of recent legislation to encourage the production of affordable housing, SB 6175 authorizes Washington cities to provide a sales and use tax deferral for projects that would convert existing buildings on...more

Blank Rome LLP

What’s Shaking: Blank Rome State + Local Tax Roundup - April 2024

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Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

Blank Rome LLP

Misapplication of Complete Auto

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The South Dakota Supreme Court recently analyzed the four-part Complete Auto test to determine if the State’s use tax results in a burden on interstate taxation in Ellingson Drainage, Inc. v. South Dakota Department of...more

Freeman Law

Texas Sales and Use Tax For Equipment Rentals

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Many businesses in Texas involve the performance of services that require the use of machinery and equipment. While these businesses may purchase the necessary equipment outright, others opt to rent equipment from...more

Blank Rome LLP

New York ALJ Rejects Division of Taxation’s Attempt to Change Its Theory of Liability after the Hearing

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A New York State Administrative Law Judge (“ALJ”) recently rejected an attempt by the Division of Taxation (“Division”) to change its theory of liability after the record was closed, raising its new theory of liability for...more

Baker Donelson

SALT Select Developments - March 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Williams Mullen

2023 Developments in Virginia Taxation

Williams Mullen on

A Summary Review of Tax Legislation, Court Decisions, Opinions of the Attorney General and Published Rulings of the Tax Commissioner Published from January 1, 2023 through November 10, 2023....more

Miles & Stockbridge P.C.

Potential Tax Implications of Virginia’s 2024-2026 Budget Bill

As the Virginia General Assembly’s session nears its conclusion, lawmakers continue to revise the two-year state budget that may create significant alterations to the state’s current taxing scheme, particularly in the areas...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - Legislative Day 26 - February 2024

The Georgia General Assembly kicked off Crossover Week on Monday, intensifying the mad dash for legislators and lobbyists working to ensure their bills pass their origin chamber and live to see Legislative Day 29. Expect...more

Bradley Arant Boult Cummings LLP

Important Business Tax Legislation to Watch in the 2024 Alabama Regular Session

As we strive to do annually, here is a summary of the major items of business tax legislation that have been introduced or we expect to be introduced during the 2024 regular session, which began February 6. From a tax and...more

Baker Donelson

Summaries Released of Select Informal Conference Decisions

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The Tennessee Department of Revenue (Department) recently posted certain selected informal conference summaries which provides taxpayers with insight into how the Hearing Office will address various issues arising under...more

Freeman Law

Texas Nonprofits and Sales Tax on Admissions

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Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. In 2022, I blogged on Florida Sales Tax on Ticket Sales for the Sunshine State’s Nonprofits. This Freeman Law Insights blog focuses on...more

Buckingham, Doolittle & Burroughs, LLC

Ohio CAT Tax Changes for 2024 and 2025.

Preparing for significant changes to Ohio commercial activity tax for 2024 – Majority of taxpayers will no longer be subject to CAT following increases in annual exclusions. Ohio’s Budget Bill (H.B. 33) significantly...more

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

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