Last Week in Allyn Tax News (April 11, 2025)

Allyn Tax Fun Facts

Happy Monday! Are you ready for more Allyn Tax Fun Facts?

For decades, New York City's Cabaret Law required nightclubs to pay a special tax if patrons danced. The law was finally repealed in 2017 after nearly a century! To learn more, ask an expert here: https://lnkd.in/eMTnUw3y
 

The Claw Has Chosen

The Louisiana Department of Revenue has issued guidance on the taxation of crane and other equipment leases and rentals with an operator. Act 11 of the 2024 Third Extraordinary Session of the Louisiana Legislature repealed La. Rev. Stat. Ann. §47:301(7)(k), which provided a sales and use tax exclusion for the lease or rental of cranes and equipment with operators. The repeal does not automatically result in all leases of cranes with operators being subject to sales and use tax. Rather, such leases and rentals will be treated the same as other rentals of tangible personal property with operators. The taxability of the lease or rental of tangible personal property with an operator is determined using the analysis provided in La. Admin. Code §61:I.4301(C), Lease or Rental, involving both the providing of tangible personal property and the performance of a service (see (c)(i) and (c)(ii)). If the facts and circumstances indicate the essence of the transaction is the performance of a service, the lease or rental of a crane with an operator will be treated as a non-taxable service.
 

Be One With Knowledge

L. 2025, S200 (Act 329), effective on the 91st day after adjournment sine die of the 2025 legislative session, clarifies that textbooks, library books, and qualifying instructional materials are exempt from sales and use tax if they are leased by an Arkansas school district, an Arkansas public school that receives state funding, or the State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools.

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