The Sales Tax Connection

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Posts Tagged ‘“sales tax”’

2010 Sales Tax Holidays around the U.S.

Posted by salestax on March 5, 2010

It’s about that time of year, when states are either having or implementing future sales tax holidays. I’ll, once again, try to track them and keep this list updated for changes/additions for 2010.

Alabama – August 6-8. Clothes ≤$100 ea. Computers/SW/Peripherals ≤$750 ea. School supplies/materials ≤$50 ea.; Books (non-commercial) ≤$30 ea.

Connecticut – August 15-21 Clothes/Shoes <$300 ea.

D.C. – August 7-15 & Nov. 26-Dec. 5. Clothes/Shoes/Accessories/School Supplies ≤$100 ea.

IowaAugust 6-7. Clothes/Shoes <$100 ea.

Louisiana – May 29-30. Hurricane Preparedness Items totaling ≤$1500.

August 6-7. Non-commercial purchases of TPP (free for all) totaling ≤$2500. Exempt from state-level sales tax only.

September 3-5. Guns/Hunting supplies (non-commercial).

Mississippi – July 30-31. Clothes/Shoes <$100 ea.

MissouriApril 19-25. Green Holiday – Energy Star qualified new appliances ≤$1500 ea.  If appliance is over $1500, the portion over $1500 will be subject to tax.  Not all local tax jurisdictions will participate, so you may be charged local sales tax on the entire purchase. 

August 6-8. Clothing ≤$100 ea. School Supplies ≤$50 total. SW ≤$350. Computers/Peripherals ≤$3500. May not apply to local sales taxes. Read the rest of this entry »

Posted in General Tax Information, State Issues | Tagged: , , , , , , , , , | 8 Comments »

TX & NY – Energy Star Rebate Programs

Posted by salestax on February 24, 2010

***UPDATE: 

SC – Says even though you can’t deduct the rebate to be received from the sales price to calculate sales tax, you CAN deduct any “salvage” value amount that the retailer allows from the sales price.  Temporary Revenue Ruling #10-4 March 1, 2010.

This isn’t directly sales tax related, although both New York and Texas(see Note: at bottom of this webpage) thought it important to mention sales tax in the treatment of the appliance purchases and the pending rebates that purchasers are entitled to receive.   They’re calling it “Cash for Clunkers… on Appliances.”

And for those of you consumers (or retailers) wanting to know:  Sales Tax is to be paid upon the purchase price of the item sans any pending rebate.  And, the rebate received will be a single lump sum figure – there will be no tax added to the rebate to reimburse you for the sales tax on the rebate amount.

NY rebate program information here:  NY originally scheduled their rebate program to only last one week in mid-February (12th-21st), but the program has been extended until “available funding runs out.”

TX rebate program information here:  TX is coinciding their rebate with earth day and will begin their rebate program on April 16th through April 25th, 2010 (any votes on whether TX will extend as NY did?).  The TX SECO office will be administering the rebates.  Do not mistake this rebate program for the Energy Star Sales Tax Holiday that TX is offering over Memorial Day weekend.  This holiday will allow the retailer to not charge sales tax on qualifying products (more than just appliances). 

Because this is a program funded by the Federal Government as part of the American Recovery and Reinvestment Act of 2009, these rebate programs are popping up all over the country.  I expect the sales tax treatment to be the same everywhere since it’s a rebate being sent directly to the consumer and not to the retailer who passes on the savings.

See here for other states’ program dates and information.

Posted in General Tax Information | Tagged: , , , , , , | 4 Comments »

Washington – New Resale Permits for 2010

Posted by salestax on November 13, 2009

Without a new reseller permit in 2010, you won’t be able to claim a resale exemption. Vendors are instructed to start taxing customers without a new permit come January 1st.

For more information: http://dor.wa.gov/content/aboutus/newsroom/html/100509.aspx

Posted in General Tax Information | Tagged: , , , | 13 Comments »

Sales Tax Holidays? Special Report

Posted by salestax on August 31, 2009

The Tax Foundation has published a report on Sales Tax Holidays throughout the U.S. 

As most know, many states pass legislation each year or have passed it for the future, to allow for various sales tax holidays where the buying public doesn’t have to pay sales taxes on purchases normally subject to the State and sometimes Local sales tax.

In general, these holidays usually come in the form of back-to-school tax holidays where consumers can purchaes items like shoes, clothes, supplies, books and even computers without paying sales tax (TX, NC , etc.).  While other states have started implementing Green holidays (GA, WV, etc.) where you can purchase energy efficient rated appliances tax free or holidays that tout the 2nd amendment for guns and rifles (LA, SC).  And then there are yet other tax holidays that appeal to people living in hurricane zones where supplies for disaster preparation are exempt (LA, FL). Read the rest of this entry »

Posted in General Tax Information | Tagged: , , | 1 Comment »

MN lists delinquent taxpayers in liquor industry

Posted by salestax on August 20, 2009

MN is taking a hard stand against liquor establishments who are late in filing taxes.

The list, to be updated each month, has three (3) sections.

1. Those who are newly delinquent

2. Those who were delinquent in prior months and remain so.

3. Those who have cleared their delinquency

MN further goes to use this list to warning to vendors of these businesses – vendors should not sell to the delinquent taxpayers on the list until they have been removed from the list.

Generally, states put out delinquent taxpayer lists to shame businesses and individuals into paying delinquent taxes. MN takes this one step further in restricting vendors from even selling to those who are delinquent. I’m sure this practice really stifles the business if they aren’t getting goods to sell – especially in the liquor industry. I’d like to know how quickly this pressure turns these businesses compliant. Does anyone want to study the list for a few months and see how quickly one business moves from the delinquent list to the “good list.” Or how much quicker does this method take over another state who doesn’t restrict vendors, but just uses the shame-on-you listing. There has got to be a scholarly research paper in this somewhere. If anyone uses this idea, I’d love to see the final analysis.

Posted in General Tax Information | Tagged: , | Leave a Comment »

2009 Sales Tax Holidays:

Posted by salestax on March 5, 2009

I’ll once again attempt to keep up with the sales tax holidays occurring around the U.S. this year.  Check back for updates.  There are several states that had holidays last year that haven’t introduced them again for this year.  But, in these economic times, getting people to buy is status quo, so I would expect more as the year progresses. 

And, don’t forget about the economic stimulus and the sales tax exemption (write off) on buying a new vehicle (or motorcycle or motorhome) by the end of 2009.  You can write off the sales tax on your 2009 income tax return, even if you don’t itemize.  But, as reported earlier, the interest – if you take out a loan – didn’t make it to the final package. Read the rest of this entry »

Posted in General Tax Information, State Issues | Tagged: , | 2 Comments »