Sales tax and garage sales in Texas

by Head of Research at TTR, Ken Webster Having a garage sale in Texas? Selling personal items through the newspaper, Craigslist, or an auction website like e-Bay? You may be required to collect sales tax. The Texas Comptroller issued guidance on how sales tax applies to garage sales in 2014. Texas taxes sales of tangible […]

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 […]

Taxes on Consulting and Information Services

by Head of Research at TTR, Ken Webster The New York State Department of Taxation and Finance (DTF) in 2012 released an advisory opinion confirming that consulting services are not subject to tax when they are distinguishable from taxable information services. Sales of tangible personal property are subject to New York sales tax unless they […]

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 […]

Artificial Intelligence and Sales Tax

by Head of Research at TTR, Ken Webster There are literally tens of thousands of tax jurisdictions in the United States alone, and many have their own unique set of tax rules when it comes to how products and services are taxed. Determining the taxability for products or services is one of the more intricate […]

Sales Tax 101: What is Sales Tax?

by Head of Research at TTR, Ken Webster Sales tax is the tax on the sale of goods and services due at the time of a sale. Sales tax applies to a great deal of products and services that happen every week and every second of the day.  Everywhere.  Where sales tax does apply, it is […]

TTR Monthly August Round Up

August Sales and Use Tax Round Up by Head of Research at TTR, Ken Webster It’s been over two years since the Supreme Court of the United States issued its landmark decision in South Dakota v. Wayfair, Inc. (June 21, 2018).  The decision changed the nexus requirement, enabling states to reach businesses with no physical […]