Monday, June 07, 2010

Recent Sales and Use Tax News

State rate changes in:
Kansas

Local rate changes and additions in:
Iowa
Vermont

Upcoming sales tax holidays
Florida 8/13 to 8/15
Illinois 8/6 to 8/15
Mississippi 7/30 to 7/31
Tennessee 8/6 to 8/8

Other news

In Florida they’re continuing exemptions for the space and entertainment industries. There are also exemptions for the fractional aircraft business. And aircraft purchased in another state are also exempt from use tax if kept in Florida for a limited amount of time per year. And admissions to things like the Pro Bowl, and NBA All-Star games are exempt.

Florida also announced a tax amnesty running from 7/1/10 to 9/30/10.

And finally, in Florida (which taxes non-commercial real estate rental), it was ruled that only 1.12% of the rent for a assisted living facility was taxable since that is the only taxable portion. Florida Technical Assistance Advisement 10A-020, 04/19/2010

In Hawaii, charter fishing boat businesses ARE taxable. In The Matter of the Tax Appeal of Reel Hooker Sportfishing, Inc., Exact Game Fishing, Inc., and Finest Kind, Inc. v. Department of Taxation, Haw. Intermediate Ct. App., Dkt. No. 29598, 05/28/2010




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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