Tuesday, June 01, 2010

Recent Sales and Use Tax News

Missouri changes lots of local rates as of 7/1/10

Other local rate changes and additions in:
  • Alabama
  • Arizona
  • Colorado
  • Utah
Minnesota accelerated sales and use tax payments for vendors with liability over $120,000 per year. Effective 9/1/10
Minnesota Session Laws 2010, 1st Special Session CHAPTER 1--H.F.No. 1

Florida sales tax holiday 8/13 to 8/15
Books, clothing, shoes, bags, etc. priced at $50 or less are exempt. Also school supplies at $10 or less.
CHAPTER 2010-93 Council Substitute for House Bill No. 483 & House Bill No. 469

In Hawaii, licensed mixed-martial arts promoters see rate changes
THE SENATE S.B. NO. 2399 TWENTY-FIFTH S.D. 1 LEGISLATURE, 2010 STATE OF HAWAII H.D. 1 C.D. 1

Also in Hawaii, return due date changes on hotels and rentals.
Hawaii Dept. of Taxation Announcements 2010-02, 05/13/2010

Maryland has exempted sales to vet organizations if they qualify under 501(c)(4).

After-prom admissions to sightseeing boats in New York weren't taxable admissions. Phew!
In the Matter of the Petition of Promoceans, Ltd., NYS Tax Appeals Tribunal, Dkt. Nos. 822102; 822103, 05/13/2010

MRI equipment taxable in Pennsylvania. The equipment used to be considered additions to real property. But since most are leased and relatively easy to move and replace, the state now considers it the sale (or rental) of TPP.
Pennsylvania Sales and Use Tax Ruling SUT-05-008, 05/20/2010

In Virginia, an advertiser having printed material shipped to prospects within the state from outside the state as not subject to use tax on the material since they never "used" it.
Virginia Public Document Ruling 10-72, 05/18/2010

Wisconsin says that p-card users are going to be audited in the same manner as anyone else. Therefore, make sure you have the records to demonstrate you've paid the tax.
Wisconsin News for Tax Practitioners 05/25/2010, 05/25/2010



The Sales Tax Guy
http://salestaxguy.blogspot.com

See the disclaimer - this is for education only. Research these issues thoroughly before making decisions. Remember: there are details we haven't discussed, and every state is different.

Here's information on our upcoming seminars and webinars.
http://www.salestax-usetax.com/

My source for the above items is RIA's weekly newsletter, "State and Local Taxes Weekly." I strongly recommend subscribing to this or some other sales and use tax newsletter.


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