tangible personal property

In a pending precedential decision, the California Office of Tax Appeals (OTA) held that the true object of a taxpayer’s prenatal imaging business involving elective 3D and 4D ultrasound services is the sale of images captured on tangible medium such as photos, CDs and DVDs.  Thus, receipts from such sales are subject to sales

On January 11, 2021, H.B. 2392 was introduced in Oregon, which if passed would impose 5% gross receipts tax on the sale of “taxable personal information” of individuals located in the state, which is sold in Oregon. The definition of “personal information” (PI) includes “information that identifies, relates to, describes or is capable of being