2009 Sales Tax Predictions

If I had a transaction taxes crystal ball, here is what I would likely see in store for 2009: A sharp increase in the number of audits, as a result of ever-growing number of state and local revenue shortfalls throughout the country. Sales, use, VAT, and GST compliance will become more difficult to achieve as [...]

Hoteliers, Online Hotel Bookers

Just like almost everybody I know, I shop for the best hotel rate when I plan to visit other cities, for personal and for corporate travel alike. Of the many sites I scope, I’ve used Expedia, Hotels.com, and Orbitz often enough to bookmark them. That’s why various cases (one, among several, in the U.S. District [...]

Holiday Shopping Season, 2008: Everyone’s Suffering, Except Amazon.com

With holiday sales reports showing record lows since the 1970’s and double digit declines in the sale of luxury goods (-34%), electronics (-26%), clothing (-21%), and the worst-ever drop in online sales (at -2.3%), the many issues related to sales tax are at the fore as we look ahead to 2009, especially as states face [...]

Health and Physical Fitness, West Virginia v. Washington State

While engaging in deep yogic breathing and meditation early this morning, my mind wandered to the way two states, situated on opposite sides of the country, have recently addressed the definition of health and physical fitness for sales and use tax purposes. West Virginia recently provided an interpretation of “health and fitness” in relation to [...]

You Are What You Eat…And What You Wear!

Is it a crime to be fat in New York? A fashion crime, perhaps, but there might just be something of an obesity tax coming soon. Governor David A. Paterson (whom I confess I still think of as He-Who-Oh-So-Suddenly-Replaced-Spitzer) proposed a $4 billion tax and fee package in an effort to control his state’s budget [...]

“I’ll have a double tall, no whip mocha cappuccino, but hold the sales tax, please”

Your double tall, iced vanilla mocha might not be taxable, depending on where you buy it. In California, if you order your drink to go and the establishment from which you’re purchasing is not subject to the 80/80 rule, sales tax does not apply. But if the establishment receives more than 80 percent of its [...]

Is Fido’s Adoption a Sales Taxable Event?

We might not think there are many taxability questions when it comes to our beloved pets, but in fact there are as many tax rules concerning pets and pet supplies as there are dog breeds at the Westminster Dog Show. Here’s just a small sample of the myriad of taxability concerns and the tax regions [...]

The First “Welcome” Post

In 2008, whose thoughts didn’t turn to the economy on a daily – and sometimes hourly – basis? From the fall of Wall Street as we once knew it to the thinning of Main Street, to unfunded federal mandates and state budgets approaching record shortfalls, I came up with the idea to create a space [...]