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State and Local Government › Tax Liability › Department of Revenue

Husch Blackwell LLP

New Mexico Rules That Anesthesia Services Can Be Purchased Exempt for Resale

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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

Husch Blackwell LLP

Indiana Ruling Confirms Software as a Service Is Not Taxable

Husch Blackwell LLP on

As digital products and services continue to proliferate, states have begun to address the sales tax implications of sales of Software as a Service (SaaS) in a variety of ways. While a few states have clearly addressed how...more

Franczek P.C.

Illinois Dept. of Revenue Releases Final 2020 Cook County Equalization Factor

Franczek P.C. on

Yesterday the Illinois Department of Revenue released the final 2020 Cook County equalization factor.  The factor (sometimes referred to as the multiplier) for 2020 is 3.2234.  The final factor in 2019 was 2.9160, which means...more

Lowndes

Property Buyer Beware: Avoid Costly Tax Liabilities with a Sales Tax Clearance Letter

Lowndes on

Florida imposes sales tax on rent payable under commercial leases. The rate imposed by the state is 5.5%, but local governments have the right to impose a surtax which varies based on the jurisdiction....more

Burr & Forman

Cigarette “Buydown” Payments to Retailers Excluded from South Carolina Sales Taxes

Burr & Forman on

Tobacco manufacturers and distributors have long made refund/rebate payments to retailers for the retailer’s purchase of cigarettes and other tobacco products from the manufacturer, provided the retailer reduces the price of...more

Lowndes

Hillsborough County Commercial Lease Sales Tax Rate Reduced by Recent Florida Supreme Court Decision

Lowndes on

A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more

Franczek P.C.

Illinois Department of Revenue Releases Tentative 2020 Cook County Equalization Factor

Franczek P.C. on

The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more

Bilzin Sumberg

Decrease in Florida Sales Tax on Commercial Rent

Bilzin Sumberg on

Effective as of January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property has decreased from 5.7% to 5.5%.  Therefore, the state will levy a 5.5% sales tax on all rent collected...more

Ballard Spahr LLP

Pennsylvania Adopts Economic Nexus Standard for Corporate Net Income Tax

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In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more

McDermott Will & Schulte

Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law

McDermott Will & Schulte on

In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more

Burr & Forman

South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes

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South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

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