The Wisconsin Department of Revenue recently published updated guidance that states that marketplace providers are responsible for the collection and remittance of the Wisconsin premier resort taxes. For purposes of collection and remittance responsibilities, a marketplace provider in Wisconsin is a person who facilitates a retail sale on a seller’s behalf by listing or advertising

The Minnesota Tax Court ruled that a separately stated surcharge covering credit card processing fees was subject to sales tax. The taxpayer, a sole proprietor, operates vacation rental properties that are held out for booking either directly through the taxpayer or through third-party marketers. The taxpayer charges a 4% separately stated surcharge for reservations booked

Virginia’s Governor signed H.B. 1155, which expands the sales tax exemption for amplification, transmission and distribution equipment to now include “network equipment” that is used to provide Internet service. The expanded exemption defines a “network” to include modems, fiber optic cables, coaxial cables, radio equipment, routing equipment, switching equipment, a cable modem termination system,

On March 23, 2022, the Mississippi Supreme Court issued an order granting review of a trial court determination that sales of digital photographs are not subject to sales tax. The trial court struck down an assessment against a wedding photographer, concluding that taxable “tangible personal property” did not include digital photographs and photography is not

On March 15, 2022, the Ohio Supreme Court determined that the Ohio Board of Tax Appeals (BTA) must apply the true object test when determining whether a bank purchased nontaxable custom software or taxable services. The taxpayer was a bank that purchased computerized services which allowed the bank to run transactions on a daily basis

The Tennessee Department of Revenue ruled recently that an information technology company’s platform product was subject to Tennessee sales and use tax. The platform was used to support a decision-making process.

The platform was hosted on Taxpayer or third-party servers, and users accessed the platform from their employer’s electronic software system. The platform was highly