What’s the Buzz in Massachusetts?  Confusion and Questions surround new Sales Tax on Computer Design and Software Modification Services

What’s the Buzz in Massachusetts? Confusion and Questions surround new Sales Tax on Computer Design and Software Modification Services

Following is a link to a post by Sylvia Dion, CPA, Founder and Managing Member of the tax consulting firm, PrietoDion Consulting Partners LLC and creator of The State and Local Tax "Buzz" blog.  Sylvia examines issues concerning the adoption by the Massachusetts legislature (and passed over the Governor's veto) of … [Read more...]

A Hit (assisted living factility) and a few Misses (office, manufacturing, lodge space) with 2013 Indiana Property Tax Exemption Appeals

A Hit (assisted living factility) and a few Misses (office, manufacturing, lodge space) with 2013 Indiana Property Tax Exemption Appeals

Indiana offers several property tax exemptions, but the most common - and the most contested - is the exemption for (among other things) charitable, educational  and religious purposes permitted by Indiana Code § 6-1.1-10-16.  To qualify its real and/or personal property for the exemption, a taxpayer must meet a … [Read more...]

Taxing the “Right Stuff”:  Wyoming Department of Revenue issues guidelines on application of Sales Tax for Taxidermy Services

Taxing the “Right Stuff”: Wyoming Department of Revenue issues guidelines on application of Sales Tax for Taxidermy Services

While I'm not a hunter, I imagine that Wyoming is a hunter's paradise, attracting not only hunters from near and far but also taxidermist to preserve game trophies.  The Merriam-Webster online dictionary describes "taxidermy" as “the art of preparing, stuffing, and mounting the skins of animals and especially … [Read more...]

California appellate court melts ice cream producer’s external obsolescence claim for a reduction in the assessed value of its personal property

California appellate court melts ice cream producer’s external obsolescence claim for a reduction in the assessed value of its personal property

In Dreyer’s Grand Ice Cream, Inc. v. County of Kern, Cause No. F064154 (July 22, 2013), the California Court of Appeals observed that an external obsolescence adjustment to the assessed value of personal property may be justified when there is excess capacity (or underutilization) that is recognized in the market … [Read more...]

Missouri Supreme Court Exempts Golf Cart Rentals from Sales Tax

Missouri Supreme Court Exempts Golf Cart Rentals from Sales Tax

On July 16th, the Supreme Court of Missouri in PF Golf, LLC v. Director of Revenue ruled that a Golf Club owed no sales tax on golf cart rentals.  The Golf Club paid sales tax on the golf carts when it purchased them.  It required customers to pay for and use a golf cart, except those customers who elected to walk … [Read more...]

Ohio Use Tax – Preparing to Make Hay While the Sun Shines Results in Exemption of Farm Equipment

Ohio Use Tax – Preparing to Make Hay While the Sun Shines Results in Exemption of Farm Equipment

In Reichenbach v. Testa (Jun. 28, 2013), the Ohio Board of Tax Appeals considered the appeal of a Farmer who was assessed use tax relating to his purchase of a tractor and backhoe in March 2007.  Upon purchasing the equipment, the Farmer provided an exemption certificate to the vendor on grounds the equipment … [Read more...]