The Alabama Tax Delinquency Amnesty Act of 2018 is effective as of March 6, 2018. Alabama taxpayers will need to act quickly, however, as the amnesty program will be held only for a period of time beginning July 1, 2018, and ending September 30, 2018. While property taxes, motor fuel…
As of January 1, 2018, two new taxes are in effect in Illinois on rented merchandise. The enactment of these laws occurred in August 2017, but was not effective until this month. Specifically, two taxes are on (1) transactions in which a consumer rents merchandise, and (2) a consumer’s use…
As of January 1, 2018, candy and soft drinks are subject to the full rate of sales tax in Arkansas. The Arkansas Legislature previously had included these items in the definition of “food” and “food ingredients” to have candy and soft drinks be subject to a reduced rate of sales…
OHIO OFFERS TAX AMNESTY Ohio is offering a TAX AMNESTY for taxpayers. The types of Ohio taxes available for the program are: (1) Individual Income Tax; (2) Individual School District Income Tax; (3) Employer Withholding Tax; (4) Employer Withholding School District Income Tax; (5) Pass-Through Entity Tax; (6) Sales Tax;…
Our practice has recently seen an increase in criminal investigations of automobile dealers across the state for sales tax collected but not remitted to the Department of Revenue. The reason for this is unclear. However, it is vital for auto dealers to educate themselves on sales tax laws and the…
You have a business that sells goods to your customers in other states. Recently, you heard that you should have collected sales tax on certain transactions or that the money you collected as sales tax should have been remitted to that state. You suspect that if you contact the state…
Imagine having an online business. One day, you decide to use Amazon’s Fulfillment By Amazon (“FBA”) services. Unbeknownst to you, your inventory is stored by Amazon in several states. One day, you get a letter from the Department of Revenue. The letter says that because you have nexus with that…
In the United States, tipping at restaurants is never really optional. While customers are the ones who write in a tip on their bills at their discretion, it is generally expected to leave 15-20%. Occasionally when large parties visit a restaurant, a mandatory tip is imposed by the restaurant on…
Over the past several decades nexus has been at the forefront of the state and local tax world. Since the Quill ruling in 1992, states have aggressively created ways in which a company can have a sufficient connection to their state. Once the connection, or “nexus,” is made, a state…
Tennessee has issued a notice stating that tours fall under the definition of “amusement” and are subject to sales and use tax. While amusements typically appear as places of amusement, such as amusement parks, concerts, and other shows, Tennessee also includes tours under that definition. The first category of tours…