New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more
Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at the...more
Todd Olds owns and operates a commercial real estate company, Prime Properties of Charleston, LLC, which does business in Goose Creek, South Carolina. The City of Goose Creek imposes a business license tax on every person...more