IIllinois, as well as Chicago, generally follows origin based sourcing. Illinois Dept. of Rev. General Information Letter ST 00-0020-GIL, 01/26/2000. Until the recent Illinois Supreme Court Hartney decision, which we will discuss below, Illinois law provided that a sale is sourced to the seller’s place of business that: Makes a complete and unconditional offer to […]
The high-tech software sector is a major revenue source for taxing authorities in the United States and around the world, but the taxability issues faced by vendors in this space can be particularly tricky. Just ten years ago, determining the taxability of software was very straight forward. Most software was delivered on a tangible medium […]
There is a strong public policy interest in promoting good health with many states applying sales tax exemptions or reduced rates on medical devices in order to support this policy. At the same time, states are looking to bolster their tax revenue and are sometimes inclined to interpret their medical-related sales tax rules strictly. While […]
Dead people in Ohio get a tax break because applying makeup in a mortuary is tax-free, while applying makeup in a beauty salon is subject to sales tax. In Kentucky, stud fees for breeding a stallion to a mare is subject to sales tax. Taxes collected are distributed into three funds administered by the […]