Wednesday, December 09, 2009

Sales and Use Tax News

These are gleanings from newsletters, etc. I have not included all of the events, nor have I provided much detail. As usual, the disclaimer applies - check this kind of thing out yourself. I just want to give you a heads-up.

In Florida, indoor plant maintenance services and warranties are taxable.
Florida Tax Information Publication 09(A)-053, 10/21/2009

Tour bus receipts are taxable, even if there is some shuttling going on. But walking tours that are strictly on public property are not taxable since people can tag along for free, and there is no access to restricted areas. Florida Tax Information Publication 09(A)-054, 10/29/2009

With regard to admissions, local or state surcharges and fees, if separately stated, aren't taxable. Florida Tax Information Publication 09(A)-056, 11/05/2009

And a restaurant was still required to remit collected sales taxes, even though the employees stole the tax collections. 30-A Restaurant Group, Inc. v. Florida Dept. of Rev., FL Div. Admin. Hearings, Dkt. No. DOR 09-3-FOF, 11/20/2009

Man, those guys in Tallahassee are tough.

Wisconsin now requires that, if you buy stuff to give away with a sale, you must pay use tax on it. Wisconsin News for Tax Practitioners 12/04/2009(Items Given Away for Free - Change in Wisconsin Sales and Use Tax Treatment Effective October 1, 2009), 12/04/2009

And they have adopted the rule that says that leasing equipment with an operator who does more than set up and/or service the equipment and is necessary for equipment to perform correctly becomes a service and is no longer a rental.

Many states and news outlets are now reminding you, when you order stuff online, to pay your use taxes. Like any of my readers would forget.

Texas now provides a rate lookup tool on their web site at

Local rate increases

South Dakota


Sales Tax Guy

See disclaimer and research the issues thoroughly before making decisions

Here's information on our upcoming seminars and webinars

Picture note: the picture above is hosted on Flickr. If you'd like to see more, click on the picture.

No comments: