Medical Devices Delivering Saline in Washington State Hospitals Don’t Deliver Exemptions from Sales and Use Tax

Medical Devices Delivering Saline in Washington State Hospitals Don’t Deliver Exemptions from Sales and Use Tax

On June 27, 2013, the Washington Department of Revenue ruled that several medical devices used to deliver saline were subject to sales and use tax.  Hospitals purchased the medical devices and other items from vendors that did not charge sales tax.  And Hospitals did not remit use tax on the devices and did not … [Read more...]

2013 Legislative Update:  Revitalizing Indiana’s R&D Sales Tax Exemption

2013 Legislative Update: Revitalizing Indiana’s R&D Sales Tax Exemption

This is a guest post by my former colleague Scott Novak, SALT Senior Manager with CliftonLarsonAllen, LLP in Indianapolis.  Scott can be reached at scott.novak@cliftonlarsonallen.com. During the recently ended legislative session, the Indiana General Assembly significantly expanded the state’s sales tax … [Read more...]

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Last month, the Texas Supreme Court in Combs v. Roark Amusement & Vending, L.P. was faced with a “fun” question – whether Roark, an owner of “claw” machines located in malls, grocery stores, and restaurants, was entitled to a sales tax refund for tax paid on stuffed animals used to stock the taxpayer’s … [Read more...]

Proceed with Caution, Part VII (March 2013):  Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Proceed with Caution, Part VII (March 2013): Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Jurisdiction … It's about Property Taxes (for the Year Under Appeal) Indiana Board had jurisdiction to consider proper application of property "tax caps."  Fred W. Heaney v. St. Joseph County Assessor, Pet. No. 71-001-08-3-5-00001 (April 19, 2012) (March 1, 2008 assessment).  The Indiana Board held that it has … [Read more...]

Illinois District Court Finds that Fannie Mae, Freddie Mac, and FHFA Not Subject to Illinois Real Estate Transfer Tax

Illinois District Court Finds that Fannie Mae, Freddie Mac, and FHFA Not Subject to Illinois Real Estate Transfer Tax

On February 13, 2013, the Honorable Judge Kapala for the Northern District of Illinois partially granted declaratory judgment for Plaintiffs Fannie Mae, Freddie Mac, and the Federal Housing Finance Agency ("FHFA"), entering judgment that Plaintiffs were exempt from Illinois real estate transfer tax by virtue of … [Read more...]