5 Major Developments in the United States

5 Major Developments in the United States

• Washington DOR Addresses Potential Refunds for Use of Proportional Attribution in Calculating Receipts Factor

• US e-invoicing pilot extended into 2023

• Washington—Sales and Use Tax: Refund Denied Due to Failure to Provide Necessary Declarations

• Kentucky Imposes New Excise Tax on Motor Vehicle Rentals

• Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels

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Bad debts (relief for underpaid sales invoices)

• Expanded sales tax deduction for bad debts (Ohio)

Cryptocurrency and NFT

• Taxing Digital Goods and Services: Recent Shifts and Trends

• States are slowly introducing sales tax on NFTs

• Guidance on taxation of NFTs (Wisconsin)

• New NFT Sales Tax Rules in Wisconsin

• Non-Fungible Tokens(NFTs) And Sales Tax: Why The Details Are Important To Pay Attention To

• Wisconsin Quietly Announces Sales Tax Rules on NFTs

• More Questions than Answers as Washington Holds NFT Listening Session

• US Washington Non-Fungible Tokens subject to sales tax

Customs

• CTPAT has new requirements regarding supply chain forced labor

• Commerce Department revokes Russia’s market-economy status in antidumping proceedings

• USTR releases Section 301 China tariff questionnaire

• Carbon Taxes, Trade, and American Competitiveness

• Recent US trade developments affecting supply chains

• Recent US trade developments affecting supply chains

• New U.S. Export Control Rules Targeting Advanced Computing and Semiconductor Products for China

• US export controls target Chinese tech sector

• USTR announces next steps in statutory four-year review of China 301 tariffs

• How the Section 232 Tariffs on Steel and Aluminum Harmed the Economy

Digital Services Tax

• Multi-State Tax Commission Tackles Uniform Digital Sales Tax Rules

• Sourcing of digital audio book sales (Pennsylvania)

• Sourcing of digital audio book sales (Pennsylvania)

• Maryland Comptroller Statement on Court Decision that Digital Advertising Tax is Unconstitutional

• Sales Tax for Digital Products in the US

E-Commerce / Electronic services

• Sales tax for Shopify users

• Missouri DOR Addresses Implementation of Remote Seller and Marketplace Facilitator Nexus Provisions

• Drop shipments subject to sales tax, FAQs on economic nexus law (Missouri)

• Iowa: Adopted Rule Incorporates DOR Interpretations on Taxation of Digital-Based Services

• Taxing Digital Goods and Services: Recent Shifts and Trends

• Missouri’s Marketplace Rules Come into Effect January 1, 2023

• California: CDTFA Proposes Adoption of Marketplace Sales Rule through Regular Non-Emergency Process

• District of Columbia Attorney General Announces Settlement with Online Product Delivery Company for Back Taxes

• Excited For Thanksgiving? Breaking Down The Sales Tax Implications Of Your Big Turkey Dinner

• Don’t let Black Friday blind you to sales tax obligations

• Georgia: Online Service Platform Deemed Responsible for Collecting Tax on Underlying Booking Fees

• Illinois DOR Answers Questions Involving Marketplace Facilitator Nexus and Responsibilities

• “Safe rides fee” subject to sales and use tax (Georgia)

• Georgia: Car-Sharing Safe Rides Fee Subject to Tax

• Illinois Releases Answers to 2022 Sales and Use Tax Issues Survey

• Missouri’s Economic Nexus Law Explained

• Illinois: Taxability of Certain Charges for Car-Sharing Services Discussed

• Maryland Court Strikes a Blow to Digital Advertising Taxes

• Is the Time Right for a Sales Tax Nexus Review?

• Colorado: Sale and Redemption of Streaming Platform Credits Not Subject to Tax

• US Maryland digital services sales tax struck down

• Maryland court strikes down Digital Tax Ad

• What Is Economic Nexus and How Do I Track It?

• California will require marketplace facilitators to collect information from high-volume sellers

• Pennsylvania: Remote Sales via Amazon FBA Did Not Create Sales Tax and Personal Income Tax Nexus

• Are Out-Of-State FBA Sellers Exempt From Sales Tax Collection In Pennsylvania?

• Maryland Circuit Court Strikes Down Novel Gross Receipts Tax on Digital Advertising Services

• Watch out for marketplace facilitator compliance obligations

• Maryland Court Holds Digital Advertising Tax is Unconstitutional

• Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers

• Taxability of information services (Texas)

• Sales of subscriptions to electronic publications (Tennessee)

• Wyoming: Taxability of Lodging Services Explained

• Iowa: Proposed Rule Incorporates DOR Interpretations on Taxation of Digital-Based Services

• Nevada: Peer-to-Peer Car Sharing Program Administrative Provisions Adopted

• California: New Law Requires Some Marketplaces to Collect Information from High-Volume Third-Party Sellers

• Out-of-State Car-Sharing Platform Not Responsible for Collecting Tax in Texas

• Pennsylvania court rules out-of-state sellers lacked due process nexus

• Amazon Warehouse Does Not Create Physical Nexus in PA

• Risks of misunderstanding the impact of economic nexus

• Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosure

• Remote Seller Agreements to Settle Unpaid Sales Tax Liabilities Subject to New Qualifiers in Louisiana

• Which States Require Sales Tax on Downloadable Custom Software?

• The Fighting Over Online Sales Taxes Isn’t Finished

• Sales and use tax collection by out-of-state sellers (Pennsylvania)

• Amazon FBA Sellers Score a Win in Battle over Sales Tax

• Colorado: Fee or tax?

• Ohio: Guidance on Taxability of Internet Access and On-line Services Updated

• Pennsylvania halts sales tax collections on remote Amazon FBA sellers

E-invoicing

• US e-invoicing pilot extended into 2023

Environmental Tax

• What the EU’s Carbon Border Adjustment Mechanism Means for Europe and the United States

• Carbon Taxes, Trade, and American Competitiveness

Excise

• Excise Taxes and Fees on Wireless Services Increase Again in 2022

• Kentucky Imposes New Excise Tax on Motor Vehicle Rentals

• Washington Advisory Addresses Taxation of International Investment Management Services

• How High Are Taxes on Recreational Marijuana in Your State?

• How does the U.S’s new Superfund Excise Tax impact European businesses?

• California: Tax Collection and Remittance Responsibilities for Cannabis Distributors

• California: Guidance Provided for Cannabis Distributors and Retailers

• Notice 2022-39: Guidance regarding one-time claim for alternative fuels excise tax credits

Exemption

• Sales by Non-Profit Thrift Store Are Exempt in Missouri

• Colorado: Guidance on Tax Treatment of Aircraft and Aircraft Parts Revised

• Colorado Local Sales and Use Tax Changes Effective January 1, 2023

• Kentucky Supreme Court rules to protect state’s manufacturing sales tax exemption

• Online learning services subject to communications services tax (Florida)

• California: Taxpayers Reminded of Partial Exemption for Zero Emission Vehicles

• Iowa Exempts Diapers and Feminine Hygiene Products from Sales and Use Tax

• Puerto Rico Back-to-School Sales Tax Holiday

• Virginia Exempts Food for Home Consumption and Essential Personal Hygiene Products

• End of New York Fuel Tax Holiday

• Excited For Thanksgiving? Breaking Down The Sales Tax Implications Of Your Big Turkey Dinner

• Washington DOR Addresses Exemption for Purchases of Machinery and Equipment Used in R&D Operation

• Tennessee Releases Guidance for Upcoming New Farm Equipment Exemption

• Tricky items for sales tax (Part 3)

• Arkansas: Taxpayer Not Entitled to Farm Machinery and Equipment Exemption

• Texas High Court Denies Reviewing Case that Exempts Equipment Used to Excavate TPP from Realty

• Sitka, Alaska Approves Sales Tax Free Days

• Skagway, Alaska Approves Local Sales Tax Holiday

• California: Exemption Enacted for Designated Plug-In Hybrid or Zero-Emission Vehicles

• Sales and use tax manufacturing exemption (Missouri)

• Sales tax considerations for exempt organizations

• Colorado Enacts Exemption for Essential Hygiene Products, Effective January 1, 2023

• Drugs Sold for Clinical Trials are Free from Sales and Use Tax in Tennessee

• Idaho Issues New Exemption Certificate for Real Property Contractors

• Rhode Island: New Sales Tax Exemptions Discussed

Export

• US imposes export restrictions on certain integrated circuits, computing components and products used in the production of semiconductors from China

• New U.S. Export Control Rules Targeting Advanced Computing and Semiconductor Products for China

• US Implements new technology export controls on China

Fixed Establishment

• Is the Time Right for a Sales Tax Nexus Review?

Implementation / Reform

• Digital advertising tax struck down (Maryland)

• TaxValet Submits Amicus Brief in Support of Louisiana Sales Tax Simplification

• Maryland Enacts New Tax on Digital Advertising

• Retail delivery fee guidance (Colorado)

Place of Supply

• Ohio: Amended Rule Repeals Sourcing Sales of Internet Access Services to Consumer’s Place of Primary Use

Rate

• Reduced sales tax rates on food (multistate)

• Virginia: Reminder Issued on Reduced Tax Rate on Groceries

• Kansas Phase Out of Sales Tax on Groceries Set to Begin January 1st

• Virginia Exempts Food for Home Consumption and Essential Personal Hygiene Products
• End of New York Fuel Tax Holiday

• Colorado: City of Lone Tree Temporary Sales Tax Reduction

• Tricky items for sales tax (Part 3)

• Proposed increased transfer tax rate on high-value properties (California)

• Arkansas: Local Sales and Use Tax Rate Changes Announced

• Sitka, Alaska Approves Sales Tax Free Days

• Skagway, Alaska Approves Local Sales Tax Holiday

• New free tool to calculate US Sales Tax

• Denver passed a sales tax for climate. Is it working?

• South Carolina: Local Tax Rate Changes Announced

Real Estate/Immovable Property

• Sales and Use Tax for Leasing – Not as simple as you may think

• Proposed increased transfer tax rate on high-value properties (California)
• Idaho Issues New Exemption Certificate for Real Property Contractors

Refund

• Washington—Sales and Use Tax: Refund Denied Due to Failure to Provide Necessary Declarations

• Washington DOR Addresses Potential Refunds for Use of Proportional Attribution in Calculating Receipts Factor

• California: Certain Cannabis Retailers May Apply to Retain Vendor Compensation

• California: Retailer that Erroneously Collected Tax from Out-of-State Customers Must Remit to State

Registration

• Where Can International Businesses Register for Sales Tax Permits with No ITIN or SSN?

Reporting / Compliance

• US indirect tax considerations for inbound companies

• Washington DOR Adopts Rule on Sourcing Retail Sales for B&O and Sales/Use Tax Purposes

• Sales Tax Trends for 2023

• Significant changes in indirect tax compliance – Telecommunications taxes/Multistate compliance developments

• What was new in October for state sales and use taxes

• Important sales tax updates and trends for 2023

• Top 3 Sales Tax Challenges for International Businesses (and how to fix them)

• Top 3 Sales Tax Challenges for International Businesses (and how to fix them)

• What was new in September for state sales and use taxes?

• US Indirect Tax Quarterly Digest, July-Sept 2022

• Rhode Island Implementing Changes to Sales and Use Tax Return Beginning January 2023

• Deloitte State Tax Matters (14 October 2022)

• Tricky items for sales tax

• California: New Law Requires Some Marketplaces to Collect Information from High-Volume Third-Party Sellers

• M&A negotiations and sales tax liability

• Aprio State & Local (SALT) Newsletter September 2022

• Aprio State & Local (SALT) Newsletter September 2022

• Third quarter 2022 state and local tax developments

• As an online seller should I collect sales tax?

• What was new in August for state sales and use taxes

• Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

• October 2022 sales tax due dates

Supply of Services

• Does Iowa Charge Sales Tax on Services?

• Does Connecticut Charge Sales Tax on Services?

Taxable Amount

• Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels

• Georgia and South Carolina Provide Guidance Regarding Sales Tax on “Fees”

• Fees subject to sales and use tax (South Carolina)

• South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable

• State of New York Maintains that End-of-lease Adjustments for Fleet Cars are Not Eligible for a Sales Tax Refund

• Service contract subject to sales and use tax (North Carolina)

• Bookstore membership fees subject to sales and use tax (South Carolina)

Taxable Transaction

• Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels
• Does Iowa Charge Sales Tax on Services?

• New York Rules that Employment Screening Services are Exempt from Sales Tax

• Electric charging station subject to sales tax (Louisiana)

• Franchise fees subject to sales and use tax (California)

• Kansas to Begin Phase-Out of Sales Tax on Food and Food Ingredients in 2023

• Does Alabama Charge Sales Tax on Services?

• Illinois Appellate Court Says Chicago Lease Tax is Neither a Local Sales Tax Nor an Ad Valorem Tax

• Kentucky Extends Sales and Use Taxes to Additional Services

• Ohio Clarifies the Definition of Magazines Exempt from Sales Tax

• Guidance: Sales and use tax guide for automobile and truck dealers (South Carolina)

• Excited For Thanksgiving? Breaking Down The Sales Tax Implications Of Your Big Turkey Dinner

• Wyoming Supreme Court Says Services to Repair TPP are Taxable Only if They Improve TPP Value

• Colorado: Sale and Redemption of Streaming Company’s Platform Credits Deemed Not Taxable

• Indiana: Bulletin on Taxability of Advertising Signs and Billboards Revised

• Club membership dues subject to sales tax (Missouri)

• Colorado: Sale and Redemption of Streaming Platform Credits Not Subject to Tax

• Wisconsin DOR Says NFTs May be Taxable if Underlying Product, Good, or Service is Taxable

• Texas: Web-based Weather Forecasting Service Not Subject to Tax

• Tricky items for sales tax (Part 3)

• Mississippi Supreme Court Rules No Sales Tax On Wedding Digital Photo Packages

• Texas: Letter Ruling Addresses Car-Sharing Platform and Motor Vehicle Gross Rental Receipts Taxation

• Texas Comptroller of Public Accounts Clarifies Policy on Taxability of Wrapping and Packaging Supplies

• Tricky items for sales tax (Part 2)

• SaaS and Taxes: Is it Taxable Software or a Non-Taxable Service?

• New York: Employment Verification Services Not Subject to Tax

• Digital photography service not subject to sales and use tax (Mississippi)

• Taxability of information services (Texas)

• Sales of subscriptions to electronic publications (Tennessee)

• Texas: Credit Ratings of Legal Entities are Taxable but Credit Ratings of Debt Obligations are Not

• New York: Service Provider Deemed to Sell Nontaxable Information Services Rather than Software

• Mississippi Supreme Court Affirms Photographer Does Not Owe Tax on Digital Photo Services

• Is transactional nexus a sales tax safe harbor?

• Complexities of Sales Tax: Leasing

• South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable

• Tax preparer must collect sales tax (West Virginia)

• United States: Retail delivery fee guidance (Colorado); tax preparer must collect sales tax (West Virginia)

• Illinois: Court Grants Streaming Entertainment Companies’ Motion to Dismiss in Local Provider Fee Case

• Colorado: Proposed Rules on Retail Delivery Fee to be Discussed at Virtual Public Hearing

• Service contract subject to sales and use tax (North Carolina)
• Ohio: Guidance on Taxability of Internet Access and On-line Services Updated

Tax Authorities / Penalties

• Maryland Digital Advertising Tax Invalidated – Now What?

• Texas Comptroller Proposes Local Tax Situsing Rule Changes After Judge Said it Failed to Follow Procedure

• Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosure

• Louisiana: Adopted Rule Addresses Sales and Use Tax Commission for Remote Sellers’ VDA Program

• How not to tank your sales tax audit (part 2)

• New York: Taxpayer’s Petition Denied Due to Lack of Jurisdiction

Technology

• 5 Sales Tax Compliance Questions MS Dynamics 365 Users Want Answered