WASHINGTON – If you pay a third-party to help you provide online account access to your customers or clients, the cost of the service is taxable, said the Dept. of Revenue in a recent decision. A company providing these services to credit unions claimed its services weren’t taxable since various features it offered customers were […]
MINNESOTA – Be aware: Fees that vendors charge you for credit card transactions are also subject to sales tax, according to a decision from the Minnesota Tax Court. A business entity that offered vacation and travel rentals said the card processing fees should be tax exempt because the surcharge was listed separately from the cost […]
CONNECTICUT – Companies offering virtual learning or online training to their employees will welcome the latest sales tax ruling from the Connecticut Dept. of Revenue. Bottom line: Online learning plans don’t count as digital taxable goods under state tax law, according to Ruling No. 2022-2. Details of online learning plans The company mentioned in the […]
IDAHO – Effective July 1, 2022, the purchase of any materials that are used to remodel, expand or construct a facility that makes semiconductors will be exempt from sales and use tax. This is thanks to HB 678, or the Idaho Semiconductors for America Act. Companies that are eligible for this exemption must submit a […]
GEORGIA – HB 1291 extends the sales tax exemption for purchases of computer equipment by high technology companies. Instead of ending on June 30, 2023, the bill would make the new end date Dec. 31, 2028. However, other changes would also come along with the extension. Example: Starting in 2024, the first 10% of a […]
MISSISSIPPI – Changes could be coming to the digital computing services subject to sales and use tax in the Magnolia State. SB 2831 created a committee that’s designed to review various cloud computing services to determine if and how they should be taxed. The committee must present its findings to state legislature by Oct. 1, […]
VIRGINIA – If your company’s still providing workers with masks and other personal protective equipment (PPE) due to COVID-19, those purchases are now taxable. Here’s why: The temporary sales and use tax exemption for qualified PPE purchases by businesses expired on March 24, 2022. Since Virginia’s no longer under a state of emergency and all […]
MISSOURI – When claiming tax exemptions for purchasing supplies or equipment, it’s important to meet all the requirements for the exemption – including location-based ones. Engineering and architectural firms can purchase computers, software or computer security systems without paying sales and use tax. One such firm had multiple locations, including an international office, and they […]
ARKANSAS – In many states, janitorial and cleaning services aren’t taxable. However, that’s not the case in the Natural State. One business taxpayer learned this the hard way after a sales tax audit from the Dept. of Finance and Administration. Per Arkansas law, any cleaning services, defined as those that are designed to get rid […]
