Posts by Betsy Tuck

As the sharing economy continues to expand, businesses that create online platforms to facilitate those transactions may be required to collect sales and use tax under economic nexus and marketplace facilitator rules. By: Betsy Tuck, SALT Manager The sharing economy is everywhere. Where there is a good or service to sell and a buyer, there…

When vendors sell property and services for a single price or pursuant to a single contract, it is important to understand the sales tax implications and how the “true object” test may or may not apply, as explained in this Virginia tax ruling. By:  Betsy Tuck, SALT Manager In a recent Virginia tax ruling addressing…

A recent Tennessee Revenue Ruling explains the application of the state’s sales tax on digital products to the taxpayer’s audio/visual services.  Businesses should consider whether their products/services might be taxable as digital products. By: Betsy Tuck, SALT Manager States traditionally assess sales tax on tangible personal property, including intellectual property sold via tangible mediums, such…

Sometimes, the application of a state tax rule can hinge on the interpretation of one word, which was the case when the Michigan Supreme Court was asked whether “services rendered” meant “services performed” or “services delivered” for apportionment purposes under Detroit’s income tax. By: Betsy Tuck, SALT Manager In the February 2018 issue of the…

When acquiring the assets of a business, be careful how the transaction is structured or you may be deemed to be a business successor that is liable for the predecessor’s sales taxes. By Betsy Tuck, SALT Manager Are you considering buying the assets of a business? Have you considered that you may be responsible for…