Several Lobbyist Groups Call Senate Use Tax Bill a Bad Deal
- Some Decry Use Tax As Unfair. // Grand Rapids Business Journal;10/22/2007, Vol. 25 Issue 44, p3
The article deals with issues concerning the expanded Use Tax on Services, Public Act 93 of 2007, which was signed into law by Michigan Governor Jennifer Granholm. The new tax law imposes a 6% sales tax on 57 types of services that had not been subject to a sales tax before. Some businesses in...
- Michigan repeals tax on services. // Sales & Use Tax Alert;12/15/2007, Vol. 17 Issue 22, p8
The article reports on Michigan Governor Jennifer M. Granholm's signing of a legislation which replaced the 6 percent use tax on selected services with a business tax surcharge. The repeal was signed hours after it went into effect on December 1, 2007. Those who have collected the use tax on...
- Boat registered in-state was taxable. // Sales & Use Tax Alert;11/15/2012, Vol. 22 Issue 20, p7
The article reports on the ruling of the Ohio Board of Tax Appeals in the case Gallenstein v. Levin declaring a taxpayer residing outside Kentucky liable for state use tax because she exercised ownership over a boat in Ohio by registering it within the state.
- Direct pay permit rule amended. // Sales & Use Tax Alert;11/15/2012, Vol. 22 Issue 20, p7
The article reports on the Texas use tax regulation that was amended to correct previous information relating to a direct pay permit holder's election to pay use tax on either the first storage or removal from storage of an item for use in the state.
- Payments to affiliated company taxable. // Sales & Use Tax Alert;11/15/2012, Vol. 22 Issue 20, p7
The article reports on the ruling of the commissioner with the Virginia Department of Taxation that a bowling alley's payments to an affiliated company for the use of equipment constituted lease payments are subject to sales and use tax under the Virginia Code.
- Operative Requirements Within the Streamlined Sales and Use Tax Agreement. Feinschreiber, Robert; Kent, Margaret // Corporate Business Taxation Monthly;Feb2003, Vol. 4 Issue 5, p19
Examines the substantive provisions of the United States Streamlined Sales and Use Tax Agreement. Goals of the implementation of the agreement; Operative requirements within the agreement.
- SST conformity provisions delayed. // Sales & Use Tax Alert;5/1/2011, Vol. 21 Issue 8, p7
The article reports that a law has been enacted in Tennessee that changes the effectivity date of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions including sourcing rules, single article cap limitations, and special user privilege taxes imposed on particular items in...
- Resolution urges federal SST enactment. // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p7
The article reports that the Vermont General Assemply is encouraging Congress to introduce federal legislation consistent with the Streamlined Sales and Use Tax (SST) Agreement authorizing the national collection of sales tax arising from online sales.
- Definition of "retail sale" amended. // Sales & Use Tax Alert;6/15/2012, Vol. 22 Issue 11, p6
The article reports on legislation amending the definitions of retail sale and taxable service for sales and use tax purposes enacted in Maine.