Posts by Tina Chunn
California Requires Remittance of Collected Sales Tax Not Paid to Other States
At a glance Schedule a free consultation today to learn more! The full story: A crucial component of sales and use tax compliance is making sure that the correct amount of tax is collected, reported and remitted to the proper jurisdiction. When a company’s sales tax process, including any software used for this purpose, is not…
Read MoreMissouri Rules that Carfax is Not Entitled to Manufacturing Exemptions
By: Tina Chunn, SALT Senior Manager At a glance Schedule a free consultation today to learn more! The full story: In most states, manufacturers are entitled to a sales tax exemption for machinery and equipment (and potentially other items) used in the manufacturing process. Unfortunately, there is no common definition or interpretation among the states…
Read MoreNew York Disallows Residents a Tax Credit on Intangible Income
By: Tina M. Chunnm, SALT Senior Manager At a glance The main takeaway: Your state of residence may provide a credit for income tax you pay to another state, but that isn’t always the case. Impact on your tax obligations: A recent story out of New York sheds light on this issue, after taxpayers were…
Read MoreIs Your Vacation Home Sufficient to Establish Residency? A New York Court Case Changes the Game
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: Taxpayers scored a big win in their fight against New York residency audits when a court ruled that a vacation home should not be treated as a permanent place of abode. Impact on your business: This ruling will have a significant impact on…
Read MoreWashington Rules that Sales Tax Applies to Online Account Access Services
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: A taxpayer’s services provided through an online banking platform were classified as digital automated services by the state of Washington and thus deemed taxable. Assess the impact: Accurately classifying services provided via online platforms for sales tax purposes can be complicated due to…
Read MoreVirginia Ruled That Raw Materials Stored in State are Excluded from the Property Factor
At a glance The main takeaway: A taxpayer and the state of Virginia debated over the meaning of “used” as it relates to the inclusion of raw materials into the property factor for state tax apportionment purposes. Assess the impact: The Virginia Circuit Court’s ruling to exclude the storing of raw materials from the property…
Read MoreFlorida Applies Service Revenue Sourcing Guidance Based on Location of Deliverables
By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Florida concluded that a taxpayer’s service revenue should be sourced to Florida on a market basis – rather than using a cost-of-performance method – to the extent that the deliverables from those services are forwarded, sent, delivered or provided to a location…
Read MoreTennessee Rules that Online Cloud-Based Platform is Not Subject to Sales Tax
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: As more companies offer products and services through cloud-based applications, the treatment of sales tax has become more complex. Assess the impact: Each state has different definitions of the types of services that are subject to sale tax, and determinations of what a…
Read MoreTexas Court Rules That Excavation Equipment Qualifies for Sales Tax Exemption
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: Manufacturers who are paying sales tax on machinery or equipment related to their production process may be entitled to a sales tax refund. How to reap the benefits: Below, we unpack a recent opinion out of Texas that could help shed light on…
Read MoreIllinois Provides Sales Tax Guidance for Try-Before-You-Buy Subscriptions
By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Subscription models such as “try before you buy” are growing in popularity yet raise complex sales and use tax issues. Why it matters to you: Understanding the sales and use tax consequences of your business model is crucial to avoid unnecessary tax…
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