In Case You Missed It: Last Week in Sales Tax News

 

Storm Warning!

The Texas Comptroller of Public Accounts reminds taxpayers that the emergency preparation supplies sales tax holiday for 2023 will begin on Saturday, April 22 and end on Monday, April 24. The emergencies relate to natural disasters that causes physical damage to property such as hurricanes, flash floods, and wildfires. Products eligible for the sales tax exemption include: (1) household batteries, fuel containers, and flashlights priced at less than $75; (2) hurricane shutters and emergency ladders priced at less than $300; and (3) portable generators priced at less than $3,000. For purchases made online, delivery, shipping, handling, and transportation charges are part of the sales price.

 

Are you ready for property tax return season?

Businesses have a responsibility to file business personal property tax returns in each state tangible personal property (ex. computers, machinery, and supplies) is located in. Tax experts at Allyn International have created a newsletter to guide you through freeport exemptions, due dates, and filing returns so you have all the essentials you need for a successful season!

 

Now That’s a Flex

The Tennessee Department of Revenue has ruled that membership fees for access to online live and on-demand fitness classes are taxable because those fees include specified digital products. The taxpayer is a seller of fitness products and services. The taxpayer offers many live, instructor-led classes at all hours that subscribers can attend, and those classes are recorded for later use. During a live class, the taxpayer posts performance information including biometric information for all users on a leadership screen. During an on-demand class, users may compare their performance to those who took the live version of the class. The Department ruled that since the pre-recorded on-demand classes are specified digital products, the inclusion of those classes with the membership fee makes the entire membership fee taxable.

 

Let’s Eat Out!

The Minnesota Department of Revenue has issued an Eating Establishments Guide (https://www.revenue.state.mn.us/guide/food-and-bar-establishments-industry-guide) , which describes the application of the state sales and use tax to eating establishments. The guide discusses the taxability of prepared food sales, catering, personal chef services, restaurant gift cards, sales of liquor, tips, vending machines, coupons, and food at schools. It also explains how to keep the sales records and file sales and use tax returns.

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About Allyn International

Allyn International is dedicated to providing high quality, customer centric services and solutions for the global marketplace. Allyn's core products include transportation management, logistics sourcing, freight forwarding, supply chain consulting, tax management and global trade compliance. Allyn clients range from small local businesses to Fortune 500 firms. Allyn conducts business in more than 20 languages and has extensive experience in both developed and emerging markets. Highly trained experts are positioned throughout North and South America, Europe and Asia. Allyn’s regional headquarters are strategically located in Fort Myers, Florida, U.S.A., Shanghai, P.R. China, Prague, Czech Republic, and Dubai, U.A.E. For more information, visit www.allynintl.com.