Posts by Jerry Donnini
Ohio Supreme Court Rules on Baseball Sales Tax Case
It is common at sporting events for teams to offer freebies or give-aways, such as t-shirts, towels, bobbleheads and other memorabilia, to the first set number of fans who attend the game. Because they’re free, the sales tax consequences of these give-aways are not always contemplated. However, the cost of overlooking them can result in…
Read MoreNorth Carolina Department of Revenue Issues Letter Ruling on Taxation of SaaS Cloud Based Software
The North Carolina Department of Revenue issued a determination on whether a taxpayer’s license revenue from its subscription agreements for access to cloud-based software was subject to North Carolina sales or use tax when the subscriber is located in North Carolina. The taxpayer is the developer and owner of an enterprise software application product used…
Read MoreTopGolf, Walmart, and Target Challenge Florida DBPR Restaurant Rule
Remember when food trucks were the new threat to “traditional” restaurants? Or how about the fast-casual concept that was sparked by the likes of Chipotle? Even reminiscing on sentimental moments, childhoods were forever changed with the invention of the ‘Happy Meal.’ The dining industry is everchanging, yet the Sunshine State is handicapping innovative restaurant owners’…
Read MoreNorth Carolina Provides Guidance on Photograph Tint or Color Charges
North Carolina issued guidance to retailers who derive gross receipts from sales of services to tint or color photographs. Effective September 1, 2018, charges for tinting or coloring a consumer’s tangible or digital photograph are subject to North Carolina sales and use tax. Specifically, the sales price or gross receipts derived from these services are…
Read MoreSouth Carolina Updated Per Capita Figures Released
The South Carolina Department of Revenue has released the updated per capita income figures, as well as state figures for all the counties within the state for the purpose of calculating property, income, and sales tax incentives. The most recent available state per capita income figure is $40,421. The incentives that depend on these figures…
Read MoreSales Tax Danger for FBA Users
Sellers using fulfilled by Amazon (“FBA”) services have unique issues with respect to charging, collecting, and remitting sales and use taxes across the country. Often unaware of potential issues, FBA users are regularly blindsided by receiving a nexus letter from a state, which often is an indirect way of the state asserting that you have…
Read MoreNorth Carolina Updates Correct Period Of Time For Consideration To Grant A Reduction For Accommodations and Linens
North Carolina has provided an update to correct the period of time to file a request for review and a written request with the Secretary for consideration to grant a reduction for certain sales and use tax assessments. The purchase, lease, or rental of linens by a retailer or facilitator of a rental of an…
Read MoreNorth Carolina Governor Proposes Budget Adjustments
The North Carolina Office of State Budget and Management released Governor Roy Cooper’s proposed budget adjustments. Included in these proposed adjustments are changes to certain sales and use tax provisions. Specifically, the proposal calls for the maintenance of the repealed mill machinery privilege tax and the sales tax exemption for order fulfillment centers. As a result,…
Read MoreNorth Carolina Eliminates Certain Machinery and Equipment Tax
Effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes will be repealed for sales and purchases occurring on or after that date. Consequently, sales and purchases on or after July 1, 2018, of qualifying mill machinery, mill machinery parts or accessories, and other qualifying items for specific industries will no…
Read MoreNorth Carolina Tax Changes to Certain Lease or Rental Billings
North Carolina issued a directive addressing the taxability of certain monthly or other periodic leases or rental billings assessed to tangible personal property or digital property. Effective September 1, 2018, anyone who leases or rents tangible personal property or digital property is required to collect and remit the applicable tax on gross receipts derived from…
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