Tax Law

Recent Posts

Survey Says: Online Survey Results Not a Taxable Communication Service in South Carolina
Posted on 12 Jul 2019 by Eversheds Sutherland LLP

The South Carolina Department of Revenue issued a private letter ruling advising a company that its charges for developing and conducting surveys tailored to its clients’ needs are not subject to sales and use tax as communications services. Although... Read More

Sticker Shock! New York Court of Appeals Holds Price Comparison Services Are Subject To Sale Tax
Posted on 11 Jul 2019 by Eversheds Sutherland LLP

On June 26, 2019, the New York Court of Appeals held that a price comparison service was taxable as an information service because the information was not personal or individual in nature, which would exclude the service from sales tax. The taxpayer... Read More

Washington Court Games the Sales Tax Trade-In Exclusion
Posted on 21 Jun 2019 by Eversheds Sutherland LLP

The Washington Court of Appeals upheld the Washington Department of Revenue’s denial of a sales tax exclusion for trade-ins of software and hardware. GameStop provides customers with a trade-in credit for software and hardware and allows customers to... Read More

Incidentally, Damage Waivers Are Subject to South Carolina Sales Tax
Posted on 29 Mar 2019 by Eversheds Sutherland LLP

The South Carolina Court of Appeals upheld the imposition of sales tax on sales of optional “waivers,” which were sold to renters and relieved them from liability of damaged or stolen rental property. Rent-A-Center East, Inc. and Rent Way, Inc. (collectively... Read More

Incidentally, Damage Waivers Are Subject to South Carolina Sales Tax
Posted on 29 Mar 2019 by Eversheds Sutherland LLP

The South Carolina Court of Appeals upheld the imposition of sales tax on sales of optional “waivers,” which were sold to renters and relieved them from liability of damaged or stolen rental property. Rent-A-Center East, Inc. and Rent Way, Inc. (collectively... Read More

Texas Court of Appeals holds Hotel Consumables not Purchased for Resale
Posted on 25 Mar 2019 by Eversheds Sutherland LLP

The Texas Court of Appeals held that a hotel owner was not entitled to a resale exemption for the hotel consumables it offered to its guests during their stay. Alamo National Building Management (“Alamo”) purchased items such as soap, lotion, cups and... Read More

Videocast: SALT Scoreboard – 2018 Year in Review
Posted on 20 Mar 2019 by Eversheds Sutherland LLP

The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast , Charles Capouet and Chelsea Marmor share 2018 year-end observations, including: the overall results... Read More

Georgia Bill Proposes Changes to Sales and Use Tax Reporting and Collection Rules
Posted on 15 Feb 2019 by Eversheds Sutherland LLP

On February 14, 2019, the Georgia House Ways and Means Committee voted in favor of House Bill 182 . Effective for January 1, 2020, the bill would amend O.C.G.A. § 48-8-2(8)(M.1) to lower the sales threshold on the requirement to collect or report sales... Read More

Missouri Director of Revenue Finds Sales Fulfilled and Shipped from Warehouse in Missouri Subject to Sales Tax.
Posted on 31 Jan 2019 by Eversheds Sutherland LLP

The Missouri Department of Revenue, in a letter ruling, found that a taxpayer’s sales of exercise products were subject to state and local sales taxes because the transactions were not in commerce, since the orders were fulfilled and shipped to Missouri... Read More

West Virginia Adopts Affiliate Nexus Standard for Sales & Use Taxes
Posted on 20 May 2013 by Sean Craig

The Governor of West Virginia recently signed legislation ( 2013 Bill Text WV H.B. 2754 , signed into law 4/30/13) which goes into effect January 1, 2014 and adopts an expanded definition of a 'retailer engaging in business in this state' for... Read More

Diane Yetter: One of 100 Most Influential People in Accounting
Posted on 27 Dec 2011 by LexisNexis Tax Law Center Staff

Diane Yetter, has recently been named one of the 100 Most Influential People in Accounting by Accounting Today magazine. As founder of YETTER and the Sales Tax Institute, Diane joins this year's prestigious list of the accounting world's most... Read More