Wisconsin- Can’t Use Booming Online Sales Tax Revenue to Help State Budget

While Wisconsin looks to dig its way out of the financial crater of the COVID-19 pandemic, it won’t be able to tap into sales tax revenue collected from online retail, one of the only thriving sectors of the economy. That’s Continue reading Wisconsin- Can’t Use Booming Online Sales Tax Revenue to Help State Budget

California- Bay Area Polling Results Confirm: Voters Prefer Progressive Funding Sources over Sales Tax for Transportation

During this pandemic, the public transportation system is facing tremendous challenges. On top of fare shortfalls caused by an up to 90 percent decline in ridership, public transit agencies are losing revenue on sales tax, the traditional funding source for Continue reading California- Bay Area Polling Results Confirm: Voters Prefer Progressive Funding Sources over Sales Tax for Transportation

California- Redlands City Council Puts 1-Cent Sales Tax Hike on November 2020 Ballot

The Redlands City Council voted unanimously to place a measure calling for a 1-cent sales tax increase on the November 2020 ballot during its meeting on Tuesday, June 16. City Manager Charles Duggan said the increase would help reduce cuts Continue reading California- Redlands City Council Puts 1-Cent Sales Tax Hike on November 2020 Ballot

West Virginia – Medical Goods Dispensed Upon Prescription Sales and Use Tax Exemptions Explained

The purchase of drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment, or prevention of injury or disease is exempt from the consumers’ sales Continue reading West Virginia – Medical Goods Dispensed Upon Prescription Sales and Use Tax Exemptions Explained

South Dakota – Grandfather Clause Expires And State No Longer Taxes Internet Access Charges Starting July 1, 2020

The Internet Tax Freedom Act of 1998 temporarily stopped states and local governments from imposing new taxes on Internet access and multiple or discriminatory taxes on electronic commerce. The Act had a grandfather clause allowing states that already taxed Internet Continue reading South Dakota – Grandfather Clause Expires And State No Longer Taxes Internet Access Charges Starting July 1, 2020

Massachusetts – Certain Sales In Restaurant Area Within Supermarket Not Subject To Sales and Use Tax Per Letter Ruling 20-1

Issue: Whether Supermarket must charge tax on otherwise tax-exempt supermarket products purchased at cash registers located in restaurant areas, assuming Supermarket implements various controls to separately track sales of meals and otherwise tax-exempt items, as further described below. Ruling: Assuming Continue reading Massachusetts – Certain Sales In Restaurant Area Within Supermarket Not Subject To Sales and Use Tax Per Letter Ruling 20-1

Louisiana – Senate Bill No. 138 Includes Marketplace Facilitators Under The Definition Of Remote Sellers Effective July 1, 2020

On May 28, 2020, the Louisiana Legislature passed S.B. 138 will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales or 200 transactions in Continue reading Louisiana – Senate Bill No. 138 Includes Marketplace Facilitators Under The Definition Of Remote Sellers Effective July 1, 2020

Texas – Interactive Voice Response (IVR) Services Are Subject To Sales and Use Tax As Data Processing Services

The Tax Division of the Texas Comptroller of Public Accounts (Comptroller) audited (Petitioner) for compliance with sales and use tax laws and made an assessment that included tax, a 10% late penalty, and accrued interest.  Petitioner contended the audit erroneously Continue reading Texas – Interactive Voice Response (IVR) Services Are Subject To Sales and Use Tax As Data Processing Services