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Sales & Use Tax Personal Care Products

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2020

I. EXEMPTIONS - Resale Exemption - Domokur Aviation Services, LLC v. McClain, Ohio BTA Case No. 2019-694 (September 15, 2020). Applying the Supreme Court’s decision in Pi in the Sky, LLC v. Testa, 155 Ohio State 113,...more

Baker Donelson

When You Check Out, Don't Forget the Shampoo: Hotel Consumables Qualify for the Texas Resale Exemption from Sales Tax

Baker Donelson on

Hotels stock rooms with soaps, shampoos, conditioners, mouthwashes, shower caps, pens, notepads and similar non-reusable consumable items (hotel consumables) for the use of hotel guests. Guests are free to use the items, not...more

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