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Don't Let This Tax Break Blow By

May 15, 2019.
Tax Publications

On May 3, the 2019 Florida House Bill 7123 passed, bringing several tax savings to families and businesses across the Sunshine State. The bill is expected to save taxpayers over $120 million in taxes paid for these qualifying items in 2019. While the renewed “Back to School” Sales Tax Holiday has been long...

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Reduce Your Inventory Taxes with Freeport Exemptions

March 07, 2019.
Tax Publications

In many localities across the US, moveable assets owned by a business are designated as tangible business personal property and taxed annually by the jurisdiction they are located in. This tax is known as the Business Personal Property Tax, and the type of assets considered as business personal property include,...

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New York Takes a Bold Approach to Economic Nexus

March 07, 2019.
Tax Publications

The Department of Taxation and Finance for the state of New York amended its Sales Tax registration requirements as of January 1 for remote sellers within the state in response to the US Supreme Court case South Dakota vs. Wayfair. The new registration requirements take effect immediately, making NY the first...

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Puerto Rico Sales and Use Tax Collection

March 04, 2019.
Tax Publications

Since the Supreme Court decision on the South Dakota vs. Wayfair case, we’ve noticed many states reviewing the way economic nexus can be established with out of state retailers. This decision has encouraged many states to start legislation to take advantage of the benefits of this new ruling....

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Utah Sales and Use Tax Nexus Update

January 16, 2019.
Tax Publications

Utah’s State Tax Commission updated their sales and use tax publication as to what constitutes nexus in the state. The update includes the amendment to the definition of nexus. To have nexus in Utah, a business has established physical or economic presence in the state or is related...

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2019 Florida Communication Service Tax Rate Changes

January 05, 2019.
Tax Publications

As of January 1, 2019, there is a new rate change for some Florida areas in communication service tax for which Florida’s Department of Revenue issued a rate change. The total local Communication Service Tax (CST) rate for Marco Island has decreased to 3.9% where it was previously 5.22% which is a 1.32%...

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Successfully Qualify Organized Camps for Sales Tax Exemptions

August 24, 2018.
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...

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Back to School Florida Sales Tax Holiday 2018

August 01, 2018.
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...

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South Carolina Enacts Exemption for Motorsports Entertainment Facilities

July 20, 2018.
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...

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Economic Nexus in Tax Exempt States

July 12, 2018.
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...

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

June 21, 2018.
Tax Publications

Landmark Case Decided On 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...

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Sales Tax Nexus: Evolution or Revolution

June 13, 2018.
Tax Publications

Demand Drives Definition As 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...

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