A controversial tax on helicopter and seaplane flights, coined the “Noise Tax”, has recently passed the New York State Senate. Bill S7216A was introduced by Senator Kristen Gonzalez, who stated in a press release that the noise tax “aims to disincentivize non-essential flights” while also “ensur[ing] that the larger societal costs of these flights are paid for by those who use these services.”
Read MoreOn trend with other states’ tactics, Virginia Tax Commissioner, Craig M. Burns, (Commissioner) upheld the Virginia Department of Revenue’s (Department) decision which converted a sales tax and a withholding tax assessment against an individual as a “responsible officer” of a corporation when the corporation failed to pay the assessment.
Read MoreRecently, the Supreme Court of Missouri affirmed a decision that approved a use tax refund of Charter Communications Inc.’s entity CCE I, which provides telecommunications, internet and cable services. The Court upheld a $1.5 million use tax refund related to purchases of equipment used to provide telecommunication services.
Read MoreMemorial Day provides us with an opportunity to remember and honor the service members who have died in military service to our nation.
Read MoreA Michigan company specializing in heavy industrial demolition, Bierlein Companies, Inc. (Bierlein or Appellant), appealed an audit assessment of just over $1.3 million in tax, penalties and interest. The Michigan Department of Treasury (Department) issued a final assessment against Bierlein earlier this year, citing a failure to pay Michigan use tax during the tax years 2015-2018.
Read MoreIn line with its similar ruling in November 2022, the Missouri Department of Revenue determined that a business with no physical or economic nexus was nonetheless liable for collecting and remitting sales tax on sales drop-shipped by a third party.
Read MoreWashington Court of Appeals, Division II held Alstom Power, Inc. (Alstom) and GE Steam Power, Inc. (GE), Appellants and Cross-Respondents, liable for Washington use tax related to its contract with the federal government through the US Army Corps of Engineers (Army Corps) to rehabilitate aging turbines in the Chief Joseph Dam located in Washington.
Read MoreIn an era where online shopping now dominates the commercial market, New York lawmakers have proposed a bill that would impose a jarring $3 surcharge on online delivery transactions with a final destination within New York City.
Read MoreRecently, the Supreme Court of New York, Third Division (Court) held that Andrew Carlson (Petitioner), sole owner of Best Wings, LLC (Wings), Professional Hospitality, LLC (Hospitality) and Great Food Great Fun, LLC (Food) is liable for sales tax for not timely filing a bulk sale notice related to an asset transfer amongst the related companies.
Read MoreOn July 1, 2022, Colorado’s new $0.27 retail delivery fee went into effect. The fee is imposed on all deliveries made by motor vehicle to a location in Colorado with at least one item of taxable tangible personal property. Liability for the fee ultimately falls upon the retailer as they are responsible for collecting and remitting the fee via a monthly return.
Read MoreMichigan’s House Committee on Tax Policy is currently working through multiple bills related to an exemption from sales and use tax for delivery and installation charges, provided certain requirements are met.
Read MoreIn February, New York State Assembly Bill A4645 was introduced which would exempt low-emission and energy efficient vehicles from retail sales and use taxes. Although their bill is capturing increasing attention, numerous other states are leading the charge with similar exemptions and tax breaks.
Read MoreThe Louisiana Board of Tax Appeals denied an amended refund claim filed by Spirit Airlines, Inc. (Spirit) due to its failure to properly register with the Louisiana Department of Revenue as an Interstate or Foreign Commerce Dealer, even though Spirit was registered as a dealer for purposes of collecting sales tax.
Read MoreRecently, Wisconsin Senate Bill 22 (SB 22) moved forward to the Committee on Utilities and Technology. Specifically, the bill proposes an exemption from sales and use tax for electricity and natural gas sold for residential use, regardless of when it is sold.
Read MoreRecently, Massachusetts state representative Michelle L. Ciccolo introduced House Docket No. 3880, Act proposing a transportation excise tax on “large employers” which would apply to employers with as few as 50 employees in Massachusetts with the potential of costing employers between $10 and $100 per employee per year.
Read MoreThis year’s Super Bowl will be held at State Farm Stadium in Glendale, Arizona. For local residents, this year’s venue provides an opportunity to earn some passive income if they decide to rent their home to arriving fans.
Read MoreWhat started as an appeal from an audit, the North Carolina Supreme Court ended when they reversed the decision of the North Carolina Superior Court which had granted summary judgement in favor of Quad Graphics, Inc. (Quad Graphics), the petitioner.
Read MoreIn many states, businesses are able to obtain sales tax exemptions that allow otherwise taxable items to be purchased without paying sales tax. This article provides a brief overview of the sales tax manufacturing exemption and how it applies to businesses. Although many states provide statutory exemptions for items used in the manufacturing process, these vary from state to state.
Read MoreIn a redacted ruling applying the true object test, the Tennessee Department of Revenue held that the use of the taxable components was merely incidental to the overall transaction involving both taxable and non-taxable items.
Read MoreRecently, California Administrative Law Judge Josh Aldrich of the California Office of Tax Appeals (OTA), confirmed a California Department of Tax and Fee Administration (CFTDA) decision against an employee of AutoCouture LLC (AutoCouture), a now nonexistent company, as a “responsible person” for the unpaid sales and use tax liabilities of the company.
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