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Georgia Manufactured Home Exemption Enacted
Georgia has enacted an exemption, effective July 1, 2018, that applies to 50% of the sales price of manufactured homes. A manufactured home is defined as a home built on a permanent chassis; designed for use as a dwelling; transportable in one or more sections; containing plumbing, heating, air-conditioning, and electrical systems; designed to have…
Read MoreLosing Applicants from 2015 Still Going After MMTC Licenses
In 2014, the Compassionate Medical Cannabis Act passed, creating section 381.986, F.S. Under this law the Department of Health (“DOH”) was required to grant 5 nurseries licenses to dispense medical marijuana, 1 for each region in the state.1 The Department then promulgated rules under which a nursery could apply for a DO license, now referred…
Read MoreFlorida DBPR Ordered to Pay Attorney’s Fees Again
In 2012, the well-known Micjo decision came down from one of Florida’s appellate courts. In Micjo, the court ruled that Florida’s other tobacco products tax (“OTP”) should only apply to the tobacco product itself and not on other charges such as shipping and federal excise tax. Squarely against that ruling Florida’s Department of Business and…
Read MoreTexas Updates Sales Tax Rules for Computers and Software
The Texas Comptroller of Public Accounts (“Comptroller”) recently updated its rule for computer hardware, programs, software, and sales. In its updated version, the rule states that the sale, lease, or license to use a computer program is subject to Texas sales tax when the program is “stored, used, or consumed” in Texas. Of particular note,…
Read MoreThe Current Status of Marijuana on the Federal Side
Although more than 50% of states have legalized marijuana either on the medical or recreational level, on the federal side marijuana still remains illegal. Additionally, marijuana is still a Schedule I drug, which means it is considered to be highly addictive, have no recognized benefits, and remains illegal. On June 27, 2018, Senator Chuck Schumer,…
Read MoreCALIFORNIA GOVERNOR SIGNS FIVE OUT OF SIX BILLS TO INCREASE REGULATION ON TOBACCO AND CIGARETTE PRODUCTS
A total of six bills were proposed in California, that were all related to regulation on cigarette and tobacco products. The Governor of California, Jerry Brown, signed off on five of the bills and vetoed one. The most controversial bill was the one that the Governor vetoed, AB-10. Under this bill, counties would have had the…
Read MoreThe Most Common Reasons Why People Owe the IRS Back Taxes
Who: Small Business Owners, Self Employed Individuals, and Independent Contractors Individuals who end up owing the IRS money tend to have the same situations occur. One of the monumental reasons taxpayers owe IRS tax debts is not adhering to the pay as you go requirements for tax payments to the IRS. The IRS does not…
Read MoreSupreme Court Hears Oral Argument on Sales Tax Case South Dakota v. Wayfair, Inc.
The Supreme Court heard oral arguments this week to determine the sales tax consequences for online, remote sellers. The case, South Dakota v. Wayfair, Inc., No. 17-494, challenged the previous standard set by Quill Corp. v. North Dakota, 504 U.S. 298 (1992). The Quill case was determined in a time that predated the rise of…
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