Sales Tax Exemptions for manufacturing equipment

by Head of Research at TTR, Ken Webster While Indiana’s sales tax laws generally apply to most transactions, certain items have special treatment when it comes to sales taxes. The Indiana sales tax exemptions for manufacturing are available to all Indiana manufacturers on purchases of manufacturing machinery, tools, and equipment that are “directly used” in […]

Sales Tax Nexus and Marketplace Facilitators

by Robert Banagay, Partner at TTCG Since July 1st, 2020, marketplace facilitators in Mississippi have been required to collect and remit sales tax for sales exceeding $250,000 during any consecutive 12-month period.  Sales tax on e-commerce transactions is a hot topic right now with more than 80 percent of the United States having established a […]

Sales Tax Exemption and the Wayfair Decision

by Robert Banagay, Partner at TTCG The United States Supreme Court ruled 5-4 in South Dakota v. Wayfair that states can mandate that businesses without a physical presence in a state, but with more than 200 transactions or $100,000 in in-state sales per year, collect and remit sales taxes on taxable transactions in the state. This means such businesses have “nexus” in […]

Agricultural Sales Tax Exemption Certificates

by Head of Research at TTR, Ken Webster According to a Georgia state audit, the $300 million GATE program that provides agricultural sales tax exemption certificates to farmers is open to misuse and abuse. The audit calls the $2,500 threshold for eligibility in the program “low,” citing a risk “cardholders near the threshold can fall […]

2020 Sales Tax Exemption in Nebraska Chart Update

As with many states, Nebraska has its own unique set of tax rules. The Nebraska Supreme Court recently held that a telecommunications construction company was liable for sales taxes on both its purchases of construction materials to build telecommunications infrastructure and for its subsequent sales of services installing and constructing the same telecommunications property. In […]