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Sales and Use Tax Process: Benchmarks and Best Practices for Retailers Webinar Recap Thank you again for joining us on June 14 for our latest webinar, “Sales and Use Tax Process: Benchmarks and Best Practices for Retailers.” Mark Christenson and I shared results of a recent Aberdeen Benchmark Study revealing the unique challenges retailers of […]
Georgia residents will not be getting a break on their back-to-school shopping next month. Each year, the legislature passes sales tax holidays for back-to-school items and energy efficient appliances; however, the legislature did not pass any holidays for 2017. Therefore, there will be no tax break for back-to-school items in July, and no tax break […]
West Virginia recently enacted legislation which will increase the motor vehicle sales tax from 5% to 6% effective July 1, 2017. Dealers are required to collect and remit this tax to the Division of Motor Vehicles. Revenue generated from this tax increase will be used to fund highway construction projects across the state.
Sales and Use Tax Webinar for Manufacturers – Recap from May 16 Thank you again for joining us on May 16 for our latest Tax Tuesday Webinar, Sales and Use Tax Process Benchmarks and Best Practices for Manufacturers. During this webinar, Mark Christenson and I shared results of a recent Aberdeen Benchmark Study that contained […]
Last July the City of Tacoma, Washington passed Ordinance No. 28367, a “Bring Your Own Bag Ordinance.” This law bans the distribution of disposable plastic bags by retailers and imposes a minimum five cent fee on paper bags. Retailers (including restaurants), will be allowed to keep this fee. The law does not apply to bags for […]
Effective July 1,2017, five jurisdictions in Arkansas will either increase or decrease their sales and use tax rates. The locations impacted by this change include, the city of Eureka Springs, which is decreasing the sales and use tax rate to 2.25%; the city of Lamar, which is increasing the rate to 2.0%; the city of […]
The State of Tennessee has enacted House Bill 534, also known as the IMPROVE Act. This legislation is effective July 1, 2017 and reduces the sales and use tax on food and food ingredients from 5% to 4% . Food and food ingredients includes substances that are sold for ingestion or chewing by humans and […]
Massachusetts is attempting to avoid a head-on challenge to Quill, opting instead for rules that stretch — but attempt not to break — the physical presence standard. Internet vendors should take serious note of Massachusetts’ new approach to defining what constitutes physical nexus. If you partake in one of these three types of common activities, […]
Last July the City of Tacoma, Washington passed Ordinance No. 28367, a “Bring Your Own Bag Ordinance.” This law bans the distribution of disposable plastic bags by retailers and imposes a minimum five cent fee on paper bags. Retailers (including restaurants), will be allowed to keep this fee. The law does not apply to bags for […]
North Dakota recently enacted legislation which will increase the Prepaid Wireless Emergency 911 Fee from 2.0% to 2.5% effective July 1, 2017. Retailers are required to collect this fee on all sales of prepaid wireless services and minutes. Retailers must remit the collection of such fees to the State Tax Commissioner. Revenue generated from this increase […]
Effective July 1, 2017, North Dakota will begin to provide an exemption from sales tax for sales of “internet access services.” Since 1998, the Internet Tax Freedom Act has prohibited federal, state and local governments from levying a tax on internet access however, seven states which previously had imposed taxes on internet access, including North Dakota, were […]
Effective July 1, 2017, North Dakota will expand the definition of “Farm Machinery” to include machinery, equipment and materials used exclusively in a milking operation of a dairy farm. In North Dakota, sales of new farm machinery sold exclusively for agricultural purposes are taxed at a lower tax rate of 3% compared to the general […]
North Dakota’s sales and use tax exemption for tangible personal property used to construct or expand telecommunications service infrastructure is set to expire on June 30, 2017. This exemption covers cell towers, switching equipment, cable, and other infrastructure items used directly in delivering telecommunication services and owned by a telecommunications company. In order to receive […]
West Virginia’s State Tax Department has released a new publication TSD-100, “West Virginia Business Taxes.” The publication provides guidance to Business who need to register for business tax purposes. The six page document is merely instructive and does not function as a legal document. The last time West Virginia published a similar document was November, […]
We are seeing a lot of vendor scope evolution on the market. Examples include EDI vendors that are developing business network-style services; another one is that platforms focused on procurement of indirect supplies are moving into strategic sourcing and vice versa. A trend that receives less attention from analysts and specialized press is the journey […]
New Jersey’s limousine industry won a major legislative battle on February 10, 2017, when Governor Chris Christie signed into a law a bill eliminating sales tax on intra-state limousine services. The tax had been in force since 2006, surviving several challenges in the state legislature. It will officially be phased out on May 1, 2017. […]
Utah has recently enacted legislation which will increase the Prepaid Wireless 911 Service Charge from 1.90% to 2.45% effective July 1, 2017. The legislation also further increases the Prepaid Wireless 911 Service Charge to 3.30% on January 1, 2018. Sellers are required to collect the Prepaid Wireless 911 Service Charge on all sales of prepaid […]