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Service Contracts Sales Tax

Winstead PC

Texas Comptroller Reaffirms Sales Tax on Exempt Construction Services Included in Total Charge

Winstead PC on

The Texas Comptroller of Public Accounts recently upheld an assessment of additional sales tax on construction services performed between 2014 and 2017. [(Tex. Comptroller of Pub. Accts., Decision No. 118,954, June 10, 2025)]...more

Maynard Nexsen

New North Carolina Sales Tax Provisions for Contracts Related to Real Property

Maynard Nexsen on

This alert is relevant for contractors who perform construction services on real property in the state of North Carolina. In South Carolina, contractors remain subject to the traditional sales or use tax at the time of all...more

Troutman Pepper Locke

SC Court Says Sales Tax Inapplicable to Cellphone Insurance Premiums

Troutman Pepper Locke on

During the last few years, many states have undertaken aggressive efforts to collect sales tax on amounts paid for service contracts a/k/a extended warranties, which in most states are deemed not to be insurance products. A...more

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