Archive
2024 Articles
43 articles published in 2024
december 2024
View month →New York Advisory Opinion Clarifies Sales Tax Rules for Purchases and Installations as Capital Improvements
New YorkThe [New York State Department of Taxation and Finance](https://www.google.com/search?gs_ssp=eJzj4tTP1TewTKkwS1ZgNGB0YPBSSkktSCwqyU3NK1HIT1MoSaxILMnMz…
New York Advisory Opinion on Escape Rooms
New YorkUnderstanding Sales and Use Tax Liability in Texas Business Acquisitions and Dispositions
TexasFor anyone buying or selling a Texas business, dealing with sales and use tax liability can be unexpectedly complex. Imagine you are in the process of…
Understanding Sales Tax Implications for Drop Shippers and Amazon Sellers
Case StudyMarketplace facilitator laws have transformed how sales tax is collected and remitted in online transactions. Platforms like Amazon are often required…
november 2024
View month →New York Advisory Opinion on Taxability of Network Security Monitoring and Professional Advisory Services
New YorkThe [New York State Department of Taxation and Finance (DTF)](https://www.tax.ny.gov/) recently issued Advisory Opinion [TSB-A-24(12)S](https://www.ta…
New York Advisory Opinions on Capital Improvements: Did the New York Department of Taxation and Finance Get This Right?
New YorkThe New York State Department of Taxation and Finance (DTF) recently issued two advisory opinions, **TSB-A-24(37)S** and **TSB-A-24(39)S**. These opin…
Sales and Use Tax Guide for Contractors in New York
New YorkAs a contractor, your priority is getting the job done right—on time, within budget, and with a satisfied client. However, a responsibility can often …
Why Businesses Should Regularly Review Their Sales Tax Compliance Policies
General
october 2024
View month →Did NYDTF Properly Review Sales and Use Tax Applicability on Food Waste Removal Services?
New YorkIn a recent New York sales and use tax advisory opinion, [TSB-A-24(3)S](https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales/24-3s.htm), the …
New York Advisory Opinion on Tax Exemption for Energy Enhancement Gels and Chews
New YorkThe [New York State Department of Taxation and Finance (DTF)](https://www.tax.ny.gov/) recently issued Advisory Opinion [TSB-A-24(10)S](https://www.ta…
New York Advisory Opinion on the Taxability of Web-Based Portal Services
New York[The New York Department of Taxation and Finance](https://www.tax.ny.gov/) recently reviewed a request for an advisory opinion [(TSB-A-24(8)S)](https:…
New York Sales Tax Advisory Opinion on Foreign Exchange Trading Platform Fees
New YorkThe New York Department of Taxation and Finance recently issued an Advisory Opinion [TSB-A-24(9)S](https://www.tax.ny.gov/pubs_and_bulls/advisory_opin…
New York Sales Tax Advisory Opinion on Web and Mobile Analytics Services: Are they Taxable Information Services?
New YorkThe [New York State Department of Taxation and Finance](https://www.tax.ny.gov/) recently issued [Advisory Opinion TSB-A-24(6)S](https://www.tax.ny.go…
New York Tax Tribunal Disputes Representation – Catastrophe in the Making
New YorkIn a recently signed bill, [A.B. 10222](https://assets.law360news.com/1884000/1884783/ny_ab10222.pdf), New York Governor Kathy Hochul introduced signi…
Top Sales Tax Audit Triggers and How to Avoid Them
GeneralUnderstanding Sales and Use Tax for New York Advertisers
New YorkWhen it comes to New York sales and use tax, most people don’t associate it with services, especially advertising. While advertising services are gene…
Which Services Are Subject to Texas Sales Tax?
TexasService providers are often heavily targeted groups for Texas sales and use tax audits because of the many issues that make mistakes easy when it come…
september 2024
View month →New York Advisory Opinion on Taxability of Chocolate-Covered Marshmallow Twists
New YorkThe New York State Department of Taxation and Finance (DTF) recently issued Advisory Opinion TSB-A-24(15)S to clarify whether chocolate-covered marshm…
New York Advisory Opinion on Taxability of Custom Window Inserts: Did They Get it Right?
New YorkThe New York State Department of Taxation and Finance recently issued Advisory Opinion TSB-A-24(16)S. The Petitioner sought clarification on whether r…
Understanding How Ohio Sales Tax Works for Motor Vehicle Dealers and the Auto Industry
OhioCar dealerships and other motor vehicle retailers can have significant Ohio sales and use tax liabilities when they do not properly manage the tax obl…
What Digital Products Are Subject to Pennsylvania Sales Tax?
PennsylvaniaSales tax on digital products remains a confusing issue for businesses because of the differences in rules and application that you may experience fro…
august 2024
View month →Common Sales Tax Mistakes and How to Avoid Them
GeneralHow Beer and Cigarette Purchase Data Can Lead to an Audit for C-Stores and Gas Stations
GeneralOver the past decade or so, many state tax and revenue departments, including the New York Department of Tax & Finance (the NYDTF), have significantly…
How Ohio Sales Tax Applies to Service Businesses
OhioService businesses are always a top target for sales tax audits because of the complexities around their offerings that can lead to confusion about th…
New York Advisory Opinion on Sales Tax for Commercial Lighting Fixtures Sales and Installations
New YorkThe New York State Department of Taxation and Finance (DTF) recently issued Advisory Opinion **TSB-A-24(1)S** in response to a request for an advisory…
july 2024
View month →A Petition to the Illinois Tax Tribunal Challenges the State’s Economic Nexus Rules Post-Wayfair
IllinoisAn online retailer recently [filed a petition](https://itt.illinois.gov/ED_CMS/Admin/CaseDocsWithMaster.aspx?CaseId=13828&TTCaption=24TT42) with the I…
Essential Sales Tax Record-Keeping Practices for Businesses
GeneralHow New York Sales Tax Applies to Event Planning and Catering Services
New YorkCaterers and event planners wear multiple hats when it comes to their New York sales and use tax obligations. They often cover a wide range of service…
How to Resolve Your New York Tax Lien
New YorkNew York Advisory Opinion on Taxability of Network Security Monitoring and Professional Advisory Services
New YorkThe New York State Department of Taxation and Finance (DTF) recently issued Advisory Opinion TSB-A-24(12)S. The Petitioner sought clarification on whe…
june 2024
View month →Apple Continues Refund Claim Appeal Over Maryland’s Digital Advertising Tax
GeneralWith summary judgment hearing occurring on or around May 9, 2024, we will soon know where Apple Inc. can continue its appeal in the Maryland Tax Court…
Contractor Petitions U.S. Supreme Court Over South Dakota Use Tax Apportionment
Case StudyIn May, Ellingson Drainage, Inc. filed a [petition](https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/23-1202.html) wi…
Sales Tax Audits: Preparation Strategies and How to Respond
General
april 2024
View month →march 2024
View month →Guide to New York Sales and Use Tax for Automotive Dealerships
New YorkAuto dealerships handle transactions that involve significant sums of money. Given the nature of these high-value transactions, heavily in the form of…
How North Carolina Sales & Use Tax Works for Real Property Contracts and Related Services
North CarolinaSales tax on real property construction and related services is notoriously complex because of the likely mix of taxable and nontaxable transactions i…
Managing Nevada Sales and Use Tax as a Real Property Contractor
NevadaReal property contractors in Nevada face a difficult task in managing their sales and use tax requirements because of complex rules and business opera…
february 2024
View month →How Texas Sales Tax Applies to Real Property Construction and Repair Services
TexasSales tax is notoriously complex for construction contractors and others in the industry that provide a combination of goods and services with varying…
Virginia Commissioner Ruling P.D. 23-92: Sales Tax Refund for Electrical Contractor of Data Center
GeneralCollecting available sales tax refunds should be an essential part of your or your client’s overall compliance and mitigation strategy. These refunds …
january 2024
View month →How Transactions in Tribal Country Affect South Dakota Sales and Use Tax Obligations
GeneralTransactions in South Dakota’s tribal country can add a layer of complexity to your or your client’s sales and use tax compliance. Your obligations co…
New York Sales Tax Guide for Restaurants and Bars
New YorkWhether you're a seasoned restaurateur or just starting out in the food and beverage industry, understanding New York sales tax is essential to avoid …
Tennessee Letter Ruling No. 23-07: Are Online Courses Taxable Computer Software?
TennesseeThe Tennessee Department of Revenue recently issued [Letter Ruling No. 23-07](https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-07.…