Tuesday, December 18, 2007

A Separated Contract Would Have Solved This

Generally speaking in most states, if you are a contractor doing work for an exempt entity like a school or a church, or if you are the church or school or other exempt entity, you are better off using a separated contract approach. It is generally better to separately state the charges for labor and materials.

Monday, December 17, 2007

So Exemptions are Called "Loopholes" Now -- Winds of Change Are Blowing In Florida

Get ready Floridians, John McKay has you in his sights. See this article in the Bradenton Herald. And I quote: "The finance committee of Florida's Taxation and Budget Reform Commission has decided unanimously that the Legislature should have to review hundreds of sales-tax exemptions and exclusions, and revamp Florida's sales-tax system.

NY Decides to Go After Amazon, But Did Hillary Intervene on This Too?

You know the New York State Department of Taxation and Finance and every other revenue department across the country would like to get their hands on Amazon.com. Well NY came up with an approach to do just that. Apparently it was at the behest of the Honorable Governor Elliott Spitzer.

Friday, December 14, 2007

Taxable Crane Rental or Nontaxable "Lifting Service"?

Florida has changed its position on the taxability of a crane rental with an operator. They now take the position that providing a crane to a customer on an operated and maintained basis constituted a "lifting service" in which control of the crane was never transferred to the customer, and Florida sales tax did not apply to that service. This ruling revises a Technical Assistance Advisement issued in 1995.