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Sales & Use Tax State and Local Government Sales Tax

Freeman Law

Texas 89th Legislative Regular Session | Proposals Part 2

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The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer...more

K&L Gates LLP

The Inside Basis: Post-Wayfair Sales Tax Compliance and Exposure

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K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations....more

Kilpatrick

5 Key Takeaways | State Tax Litigation

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Kilpatrick partner Jordan Goodman recently participated in a presentation on state tax litigation at the 31st Annual Paul J. Hartman State and Local Tax Forum in Nashville, Tennessee. * The opinions expressed are those of...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

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

Baker Donelson

SALT Select Developments - July 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

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

Baker Donelson

SALT Select Developments - September 2023

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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

Freeman Law

Texas Tax Roundup | July 2023: Mixed Beverages, Mixed Beverages, Mixed Beverages!

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Hiya, folks, and welcome back to another edition of Texas Tax Roundup. It seems like a lot of people might have been taking a vacation in July, getting a break from this heat, so not all that much to talk about—other than,...more

Baker Donelson

SALT Select Developments - August 2023

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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

Freeman Law

Texas Sales and Use Tax Rules for Construction-Related Services

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The Texas sales and use tax rules surrounding contractors and other construction-related work are incredibly complex. Additionally, the rules are structured to have broad application and thus impact many industries,...more

Baker Donelson

SALT Select Developments - July 2023

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This month's SALT Select is dedicated to the memory of our colleague and friend, Robert L. Wollfarth, Jr. and the many contributions he made to our Firm. State and local taxes impact almost every taxpayer, and developments...more

Baker Donelson

SALT Select Developments - February 2023

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

Blank Rome LLP

Despite Valid Resale Certificate, Rhode Island Vendor Liable for Tax, Interest, and Penalties

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The Rhode Island Division of Taxation (“Division”) recently ruled that a vendor that had accepted a valid resale certificate was nonetheless subject to taxes, interest, and penalties from the transaction based on the timing...more

Baker Donelson

SALT Select Developments - January 2023

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

Baker Donelson

SALT Select Developments - October 2021

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October 28, 2021 This is an advertisement State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly...more

Baker Donelson

SALT Select Developments - July 2021

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Baker Donelson

SALT Select Developments - May 2021

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Sheppard Mullin Richter & Hampton LLP

The Expanded Reach of States for Sales & Use Tax Purposes – More Than Just e-Commerce Retailers are Impacted

All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state.  The Governor of Missouri, the last remaining state, is...more

Akerman LLP - SALT Insights

Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

Bradley Arant Boult Cummings LLP

Alabama DOR Issues User-Friendly Guidance on Annual Tax License Renewals

As we noted in our previous SALT Alert, on October 1 the Alabama Department of Revenue (ADOR) quietly posted a notice on its website and shared it with media outlets that received little notoriety – at least initially. The...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

Buckingham, Doolittle & Burroughs, LLC

Marketplace facilitators making interstate sales collect Ohio sales tax based upon the consumer’s destination

Sourcing sales is critical to determine the appropriate jurisdiction and tax rate for Ohio sales tax collection purposes. Recently, the Ohio Department of Taxation revised Information Release ST 2009-03 to reflect that sales...more

Williams Mullen

Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind

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Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more

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