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Tax Publications

Business Personal Property Tax Considerations

May 03, 2022.
Tax Publications

Whether you’re a business that’s just starting out, or an established one looking to expand into another state, obviously there are a multitude of factors (tax and otherwise) to be considered. Regarding the business personal property tax piece of the equation - if you have a...

Freeport Tax Exemptions in TX, MS, and GA

May 03, 2022.
Tax Publications

Freeport tax exemptions are business personal property exemptions that apply to inventory which has been in a jurisdiction for a short period of time, usually less than a year. This exemption can be a significant source of savings for companies doing business in Georgia, Mississippi, and Texas by reducing their...

In Case You Missed It: Last Week in Allyn Tax News (April 25-29)

May 02, 2022.
Tax Publications

An Apple a Day Keeps the Sales Tax Away – Connecticut Online Learning Rendered Nontaxable The true object test comes into play when determining the taxability of online learning plans and courses. Online learning plans are generally not subject to sales and use tax as digital goods because the true...

Tax Technology and Automation

April 22, 2022.
Tax Publications

The challenges of preparing and reporting indirect tax data are increasing. There are constantly changing requirements and regulations, as well as very large data sets which are often from disparate systems and at times unstructured. For many tax professionals, the most common tool that is used to process...

In Case You Missed It: Last Week in Allyn Tax News (April 4-8)

April 11, 2022.
Tax Publications

Did you know over 600 sales tax rate changes occurred on April 1st in these states… Alaska, Alabama, Arkansas, Arizona, California, Kansas, Louisiana, Minnesota, Missouri, Nebraska, Ohio, Oklahoma, Texas, Utah, Washington, Wyoming combined have over 600 sales tax rate changes. These changes became effective April 1st, 2022. Maryland: Purchases Made Relating...

In Case You Missed It: Last Week in Allyn Tax News (March 21-25)

March 28, 2022.
Tax Publications

New York – Sales & Use Tax Applicability on Leases of Paintings The Tax Appeals Tribunal has determined that "temporary possession is the essence of a lease transaction and a purchase for the purpose of leasing is a purchase for resale under Tax Law." In the case that was...

Top Five Mistakes to Avoid in Property Tax

November 03, 2021.
Tax Publications

Tangible Personal Property Tax Overview Companies who have tangible business personal property or inventory located in the U.S. are required to file annual returns of such assets to local taxing authorities. The reported data includes asset cost and year of acquisition, as well as inventory value for states that...

In Case You Missed It: Last Week in Allyn Tax News (September 13-17)

September 22, 2021.
Tax Publications

Capital Equipment Exemption in Minnesota The Minnesota Department of Revenue has updated a fact sheet explaining the state's capital equipment exemption clarifying that purchasing agent agreements are not required for contractors to purchase capital equipment materials exempt from tax. Persons who buy or lease capital equipment for use in...

Oregon’s Corporate Activity Tax

September 15, 2021.
Tax Publications

Did you know that several states have their own taxes unique to them that businesses must file in order to remain compliant? States such as Washington, Delaware, and Oregon have state specific taxes. Oregon’s Corporate Activity Tax (CAT) is a state specific tax that was signed into law...

In Case You Missed It: Last Week in Allyn Tax News (August 30 - September 3)

September 07, 2021.
Tax Publications

Lawn Care in Arkansas: Taxable or Exempt? Lawn mowing services provided to a company that leases houses as vacation rentals are not subject to sales tax because these properties are considered to be residential property. The character of the property determines whether the lawn services are subject to sales tax. ...

5 Things to Consider When Accruing Use Tax for Manufacturing Locations in Pennsylvania

August 31, 2021.
Tax Publications

The state of Pennsylvania exempts sales tax on the purchase of materials, equipment or services that are used directly in the manufacturing process according to state law. This manufacturing exemption sounds simple on the surface; however, it can be tricky and time consuming to determine the taxability of certain...

In Case You Missed It: Last Week in Allyn Tax News (August 23-27)

August 31, 2021.
Tax Publications

Items given as gifts by a Charitable Organization in Colorado: Taxable or Exempt? The Colorado Department of Revenue (CDOR) has issued a general information letter discussing sales and use tax on items given as gifts by a charitable organization. CDOR provides the general rule that charitable organizations engaging in the...