Shaking things up in state and local tax
Shaking things up in state and local tax
In Tyson Chicken, Inc. v. Hudson, the Arkansas Supreme Court addressed whether rented wooden shipping pallets used to deliver chicken products qualify for the state’s sale for resale exemption. The court concluded they do not, affirming the circuit court’s grant of summary judgment in favor of the Department of Finance and Administration.
Three Tyson…
By Nicole Boutros and Scott Wright
A New York State Division of Tax Appeals administrative law judge (ALJ) determined that a telecommunications provider’s electricity purchases were not exempt from sales tax as sales for resale. In so doing, the ALJ rejected the taxpayer’s assertion that it resold electricity by incorporating it into its telecommunications services…
Applying the “true object” test to the taxpayer’s web-based services, the Tennessee Department of Revenue ruled that charges for granting access to the taxpayer’s website for purposes of obtaining information would not be subject to sales tax. While the access to web-based services is tax-exempt as a sale of…
