Tax Publications


Successfully Qualify Organized Camps for Sales Tax Exemptions

Posted on August 24, 2018. Category: Tax Publications

In July 2018, the California Department of Tax and Fee Administration (CDTFA) reissued Publication 127, Organized Camps. The state of California defines “Organized Camps” as traditional camps that offer outdoor group living experiences such as camps operated by the YMCA and the Boy Scouts of America.Organized camps sell meals and other tangible personal property sold to campers, staff, and guests. Camps are required to hold seller’s permits and report tax to the California Department of Tax and Fee Administration.Generally, tax applies to sales of tangible personal property and meals served at camps. However, Sales and Use... Read More

Back to School Florida Sales Tax Holiday 2018

Posted on August 01, 2018. Category: Tax Publications

The State of Florida Department of Revenue has issued a Tax Information Publication (TIP #18A01-07) regarding its 2018 Back-to-School Sales Tax Holiday, which begins Friday, August 3, 2018 and runs through Sunday, August 5, 2018. Passed by the Florida Legislature and signed into law by Governor Rick Scott, the sales tax holiday temporarily removes from taxation certain qualifying items purchased during the holiday period.Specifically, most school supplies priced at $15 or less per item and clothing, footwear, and listed accessories selling for $60 or less per item are included in the exemption from tax. Clothing is defined as “any article of wearing apparel including... Read More

South Carolina Enacts Exemption for Motorsports Entertainment Facilities

Posted on July 20, 2018. Category: Tax Publications

On July 2, 2018, South Carolina enacted a sales and use tax exemption for the construction or improvement of motorsports entertainment complexes by qualifying companies.The exemption applies to building materials, supplies, fixtures, and equipment used for the construction, repair, or improvement of a motorsports entertainment complex. To claim the exemption, a qualifying company must first apply to the Department of Revenue. Applications will be approved if they include a plan to make a capital investment of at least $10,000,000 on a motorsports entertainment complex in South Carolina within five years. Upon approval, applicants will get an exemption certificate.After five years, a... Read More

Economic Nexus in Tax Exempt States

Posted on July 12, 2018. Category: Tax Publications

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair abandoning the physical presence standard for state sales and use tax nexus as set by Quill v. North Dakota and National Bellas Hess v. Department of Revenue of III. This decision allows states to impose sales and use tax collection and remittance duties on remote or online sellers who have an economic presence in a state, set by a dollar or transaction threshold for sales delivered into the state. The ruling can create further taxation of e-commerce in all states. One by one, states are... Read More

Supreme Court Decision Overrules Quill and Rules in Favor of South Dakota

Posted on June 21, 2018. Category: Tax Publications

Landmark Case DecidedOn April 17, 2018, the U.S. Supreme Court heard oral arguments in the case of South Dakota v. Wayfair, Inc. et al. on the topic of nexus, physical or economic presence. Today, June 21, 2018, the U.S. Supreme Court has issued its decision in this landmark case that will revolutionize the sales tax world with its impact. The U.S. Supreme Court in a 5-4 decision issued its opinion that the decision of the South Dakota Supreme Court  should be vacated and remanded thereby overturning the cornerstone Quill case which had required a seller to have physical presence... Read More

Sales Tax Nexus: Evolution or Revolution

Posted on June 13, 2018. Category: Tax Publications

Demand Drives DefinitionAs many states continue to deal with budget deficits and seek expansion of the reach of the sales tax as a means of increasing revenue, how states define nexus is evolving. Nexus can be defined as a connection with a state. Typically, we think of this connection as established through people or property physically located within a state. Its impact on state taxes becomes ever more cumbersome and technical as states look to expand the physical definition and morph it into that of an economical one as well. With economic nexus, physical presence is not required; a... Read More

Mississippi Sales and Use Tax - Exempt Purchases by Governmental Entities and Medical Clinics

Posted on June 06, 2018. Category: Tax Publications

Governmental Entities and EmployeesIn May 2018, the Mississippi Department of Revenue released a fact sheet explaining how sales and use tax applies to purchases made by governmental entities and their employees. According to the fact sheet, sales of property, labor, services, or products are exempt from Mississippi sales tax when sold to the United States government, the State of Mississippi and its departments, institutions, counties, and municipalities or departments, or school districts of counties and municipalities.To qualify for the exemption, goods or services must be sold directly to, billed directly to, and paid for directly by the exempt governmental... Read More

Washington Excise Tax Advisory Clarifies Enhanced Delivery Creates Nexus

Posted on May 30, 2018. Category: Tax Publications

While the issue of the nexus physical presence standard awaits the much-anticipated ruling from the Supreme Court in Wayfair versus South Dakota, the general rule of thumb for evaluating your business’ sales tax collection obligations still stands – “People or Property.” If you have employees/representatives operating in a state, or assets, inventory, etc. located in a state, then you are generally considered to have a sufficient connection with that state, or nexus, for sales tax collection purposes. However, as we have seen increasingly over that last few years with waning sales tax revenue due to growth... Read More

Virginia Property Tax Changes in 2018

Posted on March 12, 2018. Category: Tax Publications

The Commonwealth of Virginia has approved several legislative changes relating to property taxes set for a July 1, 2018, effective date. The highlights are listed below and pertain to:Bedford County reassessment Computer equipment used in data centers Single member LLC exemption Merchants’ capital Agricultural productsBedford CountyLocated in the Piedmont region of the Commonwealth of Virginia and seated perfectly at the foothills of the Blue Ridge Mountains, Bedford County is home to abundant natural beauty and historical sites.As a property owner in Bedford County, you should know with legislation effective July 1, 2018, Bedford County is authorized to complete a... Read More

Georgia Taxpayer Bears Burden of Tax-Free Sale

Posted on March 01, 2018. Category: Tax Publications

In a letter ruling (Georgia Letter Ruling No. LR SUT-2017-16, 11/30/2017) released on 02/19/2018, the Georgia Department of Revenue has ruled that the taxpayer will bear the burden of proof when a sale is made without tax charged.  The only exception to this is if the taxpayer receives from the purchaser a properly executed exemption or resale certificate following Georgia’s good faith standard.  In this case, to meet the good faith standard, the customer needed to be engaged in the business of selling repairs or repair parts and the customer needed to have a valid Georgia sales... Read More

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